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PeerBasis
Compensation Comparability Determination

Spay Today Inc

Executive Director / CEO

EIN 331173160
NC · NTEE D40
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Ashley Case, Executive Director / CEO ($22,022) against every comparable organization that fit the selection criteria — 520 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashley Case — reported title “MEMBER AT LA”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

520 organizations qualified on sector, size, and geography 520 within the band form the benchmarked peer set.

Distribution of comparable compensation

$617 total compensation of comparable organizations → $189,465 $22,022
$8,60110th
$18,74125th
$34,673Median
$53,89675th
$73,97190th
$22,022This org · 31st
p10$8,601
p25$18,741
p50$34,673
p75$53,896
p90$73,971
$22,022

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 NC 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
Ocean Ecology Network Inc CA$252,754 President $107,330 $92,345 2023
Wild Nature Institute NH$253,575 President $3,794 $3,390 2024
Bro And Tracy Animal Welfare Inc NM$252,612 Vice President $21,120 $21,984 2024
The Animal Retreat Inc ID$253,716 Executive Dir. $41,592 $42,821 2024
Pawfect Life Rescue Inc MA$252,378 Vice Preside $33,114 $28,799 2024
New England Lab Rescue Inc ME$252,321 Executive Director $12,994 $12,593 2024
Life Animal Rescue CA$252,180 President $18,200 $15,659 2023
Simple Sparrow TX$252,007 Founder $18,000 $17,941 2023
Southwest Animal Rescue Fund Inc NM$251,818 Presidentexecutive Director $32,274 $33,595 2024
West Coast Cane Corso Rescue CA$251,584 Director $10,000 $8,357 2024
Keeper Of The Wild Wildlife Re SC$254,651 Center Mgr $25,988 $27,014 2023
Animal Wonders Inc MT$251,482 Executive Dir. $40,750 $42,512 2024
Paws For Life UT$251,254 Executive Director $40,310 $39,928 2024
Erie Bird Observatory PA$254,965 Former Exec. Director $22,000 $21,233 2024
Paws Assisting Veterans OR$251,176 Ceo $41,600 $38,493 2023
Sarama Animal Rescue Inc NJ$255,088 Board Member $13,000 $11,233 2024
Cottontail Cottage Farm Sanctuary ME$251,017 President $8,850 $8,577 2024
Pet Association Of Estes Park Inc CO$250,952 Vice Pres/interim Pres $16,263 $15,538 2023
Fresno Bully Rescue Inc CA$250,829 Ed/president $34,520 $28,848 2024
Mary Ann Morris Animal Society SC$255,671 President $58,615 $57,655 2025
Foster Tales CA$250,212 President And Director $76,219 $63,696 2024
Animal Partisan Inc VA$250,151 President $36,720 $34,313 2024
Tecate Horse Rescue Inc CA$250,000 Employee $5,685 $4,751 2024
Melanin Children Matter Inc KY$250,000 President $14,372 $15,386 2023
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $16,306 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default31st
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Ashley Case) 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 10, 2026, comparing compensation against 520 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,022 is reasonable (approximately the 31st 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 10, 2026.