Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fur-angel Foundation

Executive Director / CEO

EIN 474033399
HI · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Kim, Executive Director / CEO ($27,000) against every comparable organization that fit the selection criteria — 415 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

415 organizations qualified on sector, size, and geography 415 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,508 total compensation of comparable organizations → $170,754 $27,000
$10,73410th
$22,67325th
$42,373Median
$63,04675th
$81,72790th
$27,000This org · 32nd
p10$10,734
p25$22,673
p50$42,373
p75$63,046
p90$81,727
$27,000

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 HI 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
Thurston County Humane Society WA$318,563 Executive Director $68,863 $66,887 2024
Aruba Flight Volunteers Inc NY$319,071 President $49,980 $50,444 2023
A New Chance Animal Rescue Inc NY$318,086 President $65,000 $63,722 2024
The Nancy A Shaw Foundation Inc GA$319,572 Executive Di $35,000 $39,307 2023
Kamins Farm Sanctuary IL$319,817 Executive Di $58,000 $61,861 2024
My Pit Bull Is Family MN$319,945 Executive Director $53,830 $59,410 2023
The Long Way Home Inc TX$316,953 Executive Director $61,500 $68,713 2023
Breeder Release Adoption Service CO$320,681 Director $14,400 $15,422 2023
Indigo Rescue Inc OR$316,578 Executive Dir. $69,018 $69,535 2024
Friends Of Normie Rescue CA$321,126 Managing Dir. $2,885 $2,702 2024
Wwwpilotsnpawsorg Inc SC$321,196 Executive Director $146,540 $170,754 2023
Pet Assistance League Store CO$322,134 Executive Dir. $34,570 $35,962 2024
Humane Society Of Southern Illinoisspca Inc IL$314,265 Shelter Manager $23,970 $25,565 2024
Sullivan County Humane Society NH$313,933 Vice President $4,628 $4,636 2024
Pet Assistance Foundation CA$323,505 Director $16,187 $15,164 2024
Here Today Adopted Tomorrow Animal MA$313,379 Director $2,725 $2,657 2024
A Forever-home Rescue Foundation Inc VA$312,657 President $60,000 $64,707 2023
Happy Tails Rescue Foundation MN$312,524 Director $51,750 $55,475 2024
Jay County Humane Society Inc IN$325,350 Consultant/director $33,846 $38,723 2024
Releash Atlanta Inc GA$311,821 Operations Manager $13,526 $14,755 2024
Guayabo Animal Rescue Fdn Inc FL$325,962 Executive Di $48,000 $48,920 2024
The Mosby Foundation VA$325,983 Executive Di $42,000 $43,995 2024
Russell Rescue Inc TN$310,926 President $22,998 $26,226 2024
Orcas Animal Protection Society WA$327,485 Executive Director $72,335 $70,260 2024
Canines With A Cause UT$309,181 Executive Di $84,984 $97,150 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default32nd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 (Tiffany Kim) 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 415 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,000 is reasonable (approximately the 32nd 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.