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PeerBasis
Compensation Comparability Determination

Scientists Center For Animal Welfare

Executive Director / CEO

EIN 521116693
OR · NTEE D012
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Tockey, Executive Director / CEO ($86,670) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,990 total compensation of comparable organizations → $149,293 $86,670
$26,04910th
$35,21725th
$55,457Median
$88,16675th
$117,70290th
$86,670This org · 71st
p10$26,049
p25$35,217
p50$55,457
p75$88,166
p90$117,702
$86,670

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
It Takes A Village RescueNC $274,160$85,117 990
Southern States Bully Rescue IncFL $271,042$26,049 990
Indiana Wildlife FederationIN $270,263$88,166 990
Colorado Wildlife Federation IncCO $284,460$73,999 990
Animal Protection League Of New JerseyNJ $267,578$31,691 990
Stop Animal Exploitation NowOH $291,300$41,692 990
A Time 4 Paws IncTN $298,003$45,276 990
The Raven CorpsOR $304,023$117,702 990
The International Wildlife Rehabilitation CouncilOR $305,911$55,498 990
Indy Neighborhood Cats IncIN $245,759$16,602 990
Bounce Animal RescueCO $310,747$62,802 990
Predator DefenseOR $313,611$149,293 990
A Hope IncFL $318,886$33,093 990
Louisiana Wildlife FederationLA $325,758$104,723 990
Dusty Tails Animal RescueSC $219,241$12,990 990
Pax FaunaCO $217,386$55,457 990
Triangle Vegfest IncNC $209,509$35,217 990
Save Animals Facing ExtinctionWA $203,797$92,552 990
International Institute For Animal Law IncIL $191,470$120,686 990
Companion Animal Medical ProjectOR $384,445$54,344 990
Angel PawsUT $386,459$49,044 990

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 OR 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 default71st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Linda Tockey) 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 21 similarly situated organizations (Same NTEE sector (D01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,670 is reasonable (approximately the 71st 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). 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.