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PeerBasis
Compensation Comparability Determination

Pawsitive Friendships Inc

Executive Director / CEO

EIN 472302499
AZ · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tosha Tharp-gaitanis, Executive Director / CEO ($71,221) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tosha Tharp-gaitanis — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$811 total compensation of comparable organizations → $246,072 $71,221
$24,42810th
$52,50025th
$74,099Median
$97,03275th
$120,68990th
$71,221This org · 46th
p10$24,428
p25$52,500
p50$74,099
p75$97,032
p90$120,689
$71,221

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
Emerald M Therapeutic Riding Center Inc FL$465,376 Executive Dir. $23,040 $23,171 2023
Open Arms Of Blue Ridge Inc GA$464,823 Executive Director $50,000 $53,819 2023
Heidis Promise WA$464,089 President Director $82,002 $76,339 2024
One30 Network AL$467,202 Co-executive Director $15,400 $17,299 2024
First Day Shoe Fund MI$467,768 Executive Di $105,900 $117,014 2023
Moldova World Childrens Fund Inc NC$462,345 President $20,696 $22,236 2024
The Morgan Center FL$472,075 Director $95,500 $93,286 2024
Centro Esperanza Inc PR$457,947 Executive Director $6,733 $6,733 2024
Lehigh Valley Families Together Inc PA$455,260 Ceo And Board Secretary $79,181 $82,105 2024
Mental Health Connection Tarrant Ct TX$453,663 Exec Dir $125,156 $130,178 2024
For The Need Foundation CA$480,016 Executive Director $146,474 $135,399 2023
Salama Urban Ministries Inc TN$481,213 Executive Director $93,642 $105,371 2023
Maryland Casa Association Inc MD$481,291 Executive Director $100,087 $100,170 2023
Families And Schools Together Inc WI$449,521 Executive Dir. $62,500 $67,871 2024
Unlocking Futures Inc NY$484,217 Executive Director $125,832 $121,723 2023
Desert Rose Foundation Inc IN$486,029 Acting Treasurer $50,555 $55,435 2024
Heartford House Inc IN$442,450 Executive Director $84,799 $92,985 2024
Raisinghope Inc CA$440,598 Executive Dir. $82,750 $76,493 2023
Camp Esquagama MN$492,451 Exec Director $73,500 $75,517 2024
National Indian Child Care Association OK$492,782 Executive Director $186,325 $213,335 2024
La Ola Ministries The Wave TN$492,806 Board Member $17,984 $19,656 2024
St Johnsbury Area Youth Service VT$494,025 Executive Di $62,188 $67,008 2023
Calebs Kids MI$494,202 Executive Director $93,003 $102,764 2023
Edgemont Recreation Corporation NY$494,923 President/director $14,400 $13,530 2024
Childrens Continuum Of Care NJ$433,716 Executive Direc $102,861 $95,494 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 default46th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted43rd

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 (Tosha Tharp-gaitanis) 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 181 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,221 is reasonable (approximately the 46th 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.