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PeerBasis
Compensation Comparability Determination

Columbus Dog Connection Inc

Executive Director / CEO

EIN 311648642
OH · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mirna Bowman, Executive Director / CEO ($50,416) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mirna Bowman — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23,609 total compensation of comparable organizations → $86,136 $50,416
$27,95910th
$41,15525th
$50,232Median
$67,38575th
$84,98890th
$50,416This org · 50th
p10$27,959
p25$41,155
p50$50,232
p75$67,385
p90$84,988
$50,416

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Cozy Cat Cottage Adoption Center OH$486,692 Executive Di $51,950 $53,484 2023
Progressive Animal Welfare Society OH$481,137 Op. Man. Non $28,288 $28,288 2024
Scratching Post Inc OH$507,101 Executive Director $47,000 $45,789 2025
Barely Used Pets Inc OH$515,901 President $30,000 $30,000 2024
Humane Society Of Richland County OH$516,776 Executive Di $40,040 $40,040 2024
Union County Humane Society OH$455,085 Director $64,615 $66,524 2023
Humane Society Of The Ohio Valley OH$528,509 Executive Director $41,526 $41,526 2024
Bradys K9 Fund OH$451,323 President $49,410 $49,410 2024
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $49,619 2024
Toledo Animal Shelter Association OH$422,702 Executive Director $65,308 $65,308 2024
Animal Adoption Foundation OH$560,438 Key Employee $50,845 $50,845 2024
Wayne County Humane Society OH$573,347 Shelter Director $48,430 $48,430 2024
Serendipity Clinic Inc OH$589,907 Ceo $67,960 $69,967 2023
Foreverland Farm OH$380,726 Interim Board President $25,000 $25,000 2024
Humane Society Of Erie County OH$608,576 Executive Di $74,707 $76,914 2023
Neighborhood Pets OH$618,286 Executive Di $86,136 $86,136 2024
Buckeye Bulldog Rescue OH$350,497 Board President $82,450 $84,885 2023
Standardbred Transition Alliance OH$349,045 Administrator $83,454 $85,919 2023
Homeless To Home Cat Sanctuary OH$343,305 President $22,932 $23,609 2023
Humane Society Serving Crawford OH$337,579 Shelter Dire $52,888 $54,450 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Mirna Bowman) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 20 similarly situated organizations (Same NTEE sector (D20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,416 is reasonable (approximately the 50th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.