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PeerBasis
Compensation Comparability Determination

The Pet Adoption Center Of O C

Executive Director / CEO

EIN 473705568
CA · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of April Josephson, Executive Director / CEO ($79,500) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: April Josephson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,802 total compensation of comparable organizations → $116,557 $79,500
$9,88510th
$15,84725th
$29,807Median
$60,00875th
$82,25490th
$79,500This org · 89th
p10$9,885
p25$15,847
p50$29,807
p75$60,008
p90$82,254
$79,500

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 CA 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
Underdog Heroes Inc CA$229,357 Ceo $30,687 $29,807 2024
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $43,700 2023
Dharamsala Animal Rescue CA$235,102 Chairman $120,000 $116,557 2024
Tazzy Animal Rescue Fund Inc CA$210,832 Ceo $27,135 $26,357 2024
Gabby's Animal Rescue Inc CA$210,765 President $41,600 $41,600 2023
River Otter Ecology Project CA$241,321 Executive Director $97,104 $94,318 2024
Otra-mas Inc CA$241,780 Exe. Director $15,360 $15,360 2023
Bad Rap CA$242,664 Ceo $100,564 $97,679 2024
Snap Cats CA$244,110 Executive Dir. $60,008 $60,008 2023
Susie Spector Foundation CA$205,497 Coo $76,404 $74,212 2024
Paw Fund CA$244,770 Director $60,000 $58,279 2024
Have-a-heart Humane Society CA$245,478 President $16,315 $15,847 2024
The Pet Fund CA$204,014 Executive Director $30,000 $29,139 2024
Shots For Spays CA$202,340 Chief Medical Officer $4,400 $4,164 2025
Tecate Horse Rescue Inc CA$250,000 Employee $5,685 $5,522 2024
Foster Tales CA$250,212 President And Director $76,219 $74,032 2024
Fresno Bully Rescue Inc CA$250,829 Ed/president $34,520 $33,530 2024
International Veterinary Outreach CA$198,080 Board Chair Chief Program Officer $42,500 $42,500 2023
West Coast Cane Corso Rescue CA$251,584 Director $10,000 $9,713 2024
Life Animal Rescue CA$252,180 President $18,200 $18,200 2023
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $34,967 2024
Animal Rescue Of Fresno CA$256,925 Member At Large $16,896 $16,411 2024
Kitten Central Of Placer County Inc CA$261,760 Vice President $21,600 $20,980 2024
Norcal Aussie Rescue Inc CA$263,422 President $112,392 $112,392 2023
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $23,860 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted89th

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 (April Josephson) 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 37 similarly situated organizations (Same NTEE sector (D20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,500 is reasonable (approximately the 89th 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.