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PeerBasis
Compensation Comparability Determination

Arizona Law Enforcement Canine Assoc

Executive Director / CEO

EIN 352498130
AZ · NTEE D61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew E Carlsson, Executive Director / CEO ($16,380) against every comparable organization that fit the selection criteria — 630 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Andrew E Carlsson — reported title “DIRECTOR OF OPS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

630 organizations qualified on sector, size, and geography 630 within the band form the benchmarked peer set.

Distribution of comparable compensation

$135 total compensation of comparable organizations → $362,187 $16,380
$11,08510th
$26,64425th
$48,702Median
$67,27975th
$88,00290th
$16,380This org · 15th
p10$11,085
p25$26,644
p50$48,702
p75$67,279
p90$88,002
$16,380

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 AZ 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
Working Animals Giving Service For Kids Inc OH$430,455 Executive Director $69,423 $78,715 2023
Rangeland Wild CA$430,576 President $32,233 $28,941 2024
Center For Animal Protection And Education CA$428,652 Officer $12,115 $10,878 2024
Suncoast Primate Sanctuary Foundation Inc FL$431,256 Director $5,000 $4,884 2024
Willapa Bay Fisheries Enhancement Group WA$431,265 Director $90,894 $84,617 2024
Lincoln County Humane Societyinc WI$427,809 Shelter Mana $59,576 $64,695 2024
Raptor Resource Project IA$432,034 Executive Di $75,000 $87,910 2023
Nicolinas Wishes Charitable Foundation PA$432,119 President $13,462 $13,959 2024
Horses Of Tir Na Nog CA$432,472 Administrator $33,280 $30,764 2023
The Outreach Connection Inc NJ$427,167 Executive Director $51,877 $48,161 2024
Needy Paws Rescue MO$427,084 President $19,191 $21,135 2024
Olive Branch Animal Rescue & Refuge Inc WV$426,682 President/treasurer $39,433 $45,707 2023
Animal Welfare Society Inc CT$433,278 Shelter Manager $79,158 $77,173 2024
Iaabc Foundation PA$433,786 President $6,400 $6,832 2023
Forpaws Spay & Neuter Clinic CA$433,838 Ceo $39,820 $35,753 2024
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $126,264 2024
Green County Humane Society WI$434,304 Executive Director $29,687 $33,190 2023
Cause For Paws Lincoln NE$434,319 President & Ceo $44,000 $50,662 2023
Bella Vista Animal Shelter Inc AR$434,379 Executive Director $40,804 $47,691 2024
Spirits Promise Equine Rescue Corp NY$434,489 Executive Director $1,600 $1,503 2024
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $79,363 2024
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $54,646 2024
Equamore Foundation OR$424,360 Executive Director $35,687 $35,478 2023
Concern For Helping Animals In VA$424,145 President $42,478 $43,907 2023
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $20,951 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default15th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted13th

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 (Andrew E Carlsson) 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 630 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,380 is reasonable (approximately the 15th 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.