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PeerBasis
Compensation Comparability Determination

Michael's Angel Paws Inc

Executive Director / CEO

EIN 461271422
NV · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Villarreal, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 1051 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,051 organizations qualified on sector, size, and geography 1,051 within the band form the benchmarked peer set.

Distribution of comparable compensation

$266 total compensation of comparable organizations → $213,133 $52,000
$12,47310th
$27,07025th
$49,521Median
$72,35275th
$94,50590th
$52,000This org · 53rd
p10$12,473
p25$27,070
p50$49,521
p75$72,352
p90$94,505
$52,000

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 NV 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
Miami Shores People Of Color Inc FL$292,006 Exec Dir $76,000 $73,331 2023
Sunday Love Project PA$292,020 Executive Di $66,983 $68,607 2023
Hope Inspire Love Inc PA$292,395 President & $55,500 $56,846 2023
The Okra Project NY$291,276 Executive Director $112,000 $100,967 2024
California Hands And Voices CA$291,242 Executive Director $45,250 $40,133 2023
Solid Rock Development Corporation TN$291,080 Secretary $15,670 $16,432 2024
Gentle Carousel Incorporated FL$292,845 President, Executive Director $27,981 $26,998 2023
Soul Flares Inc VT$292,873 Co-director $37,897 $39,178 2023
Foundation For Multicultural Solutions WA$292,882 Executive Director $51,738 $47,576 2023
Raised At Full Draw IA$290,826 Coo $71,809 $78,440 2024
Corpsthat Inc MD$293,102 Field And Logistics Director $59,091 $56,741 2023
La Voz De La Comunidad Foundation LA$293,119 Director $40,000 $43,941 2024
Tenleytown Group DC$293,261 Executive Director $76,875 $67,300 2024
Horizons Greater Boston Inc MA$293,348 Exec Dir (As Of 06/2024) $70,548 $63,245 2024
Legacies Empowered Inc OH$290,517 Executive Director $38,896 $41,099 2024
Revisions Community Housing Development MD$293,430 President $25,805 $24,779 2023
Dupont Circle Village DC$290,350 Executive Director $109,000 $95,424 2024
United Way Heartland Region SD$293,630 Executive Di $43,667 $49,499 2023
Circles Ashland Inc VA$293,750 Executive Director $62,025 $61,511 2023
A Touch From Above Lsm Inc CA$290,140 Treasurer $12,000 $10,071 2025
Christian Medical Ministries Inc FL$290,062 Executive Di $59,048 $55,340 2024
Mississippi Urban League MS$290,056 Ceo $108,000 $123,544 2023
Love Heals Free Clinic Inc ID$290,024 Executive Dir. $120,000 $131,113 2023
Vine And Fig Tree VA$290,001 Vice Preside $80,000 $79,337 2023
Womens Resource Center Of Cleveland MS$293,906 Director $47,083 $52,314 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted51st

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 (Emily Villarreal) 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 1051 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 53rd 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.