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PeerBasis
Compensation Comparability Determination

Naia Trust

Executive Director / CEO

EIN 527114458
OR · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patti Strand, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 365 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

365 organizations qualified on sector, size, and geography 365 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,497 total compensation of comparable organizations → $189,510 $80,000
$9,53410th
$20,31825th
$37,493Median
$58,96875th
$76,92690th
$80,000This org · 92nd
p10$9,534
p25$20,318
p50$37,493
p75$58,968
p90$76,926
$80,000

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 OR 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
Animal Services And Operations Support GA$269,850 President $3,181 $3,546 2023
Vivisection Investigation League CT$270,128 President $24,000 $24,947 2023
Peach County Animal Rescue And Rehabilitation GA$270,222 Director $27,700 $30,877 2023
Demis Animal Rescue Inc CO$271,323 President $3,600 $3,717 2024
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $42,530 2024
Village Of Hope AZ$266,856 Executive Director $41,600 $43,081 2024
Creature Comfort Pet Therapy NJ$266,308 Executive Director $65,241 $64,577 2023
Happy Hills Animal Foundation Inc NC$265,807 President $8,900 $9,648 2025
Farm Of The Free Animal Sanctuary GA$265,736 Exec Director $18,200 $19,706 2024
Columbia Humane Society OR$265,243 Executive Dir. $59,856 $61,624 2023
Zdr3 TX$275,245 Executive Director $136,358 $146,879 2024
Jefferson County Humane Society Inc FL$264,281 President $41,600 $42,082 2024
Tiny Paws Kitten Rescue Inc OK$264,018 Executive Director $26,355 $31,250 2024
Animal Humane Assoc Of Star Valley WY$275,987 Treasurer $6,377 $7,570 2023
Parker's Animal Rescue CO$276,092 Executive Dir. $93,523 $96,567 2024
Norcal Aussie Rescue Inc CA$263,422 President $112,392 $107,594 2023
Pawsitively Cats Inc AZ$276,307 Executive Di $50,350 $52,143 2024
Animal Rescue Fund Inc FL$262,916 President $73,154 $72,094 2025
New Nodaway Humane Society MO$276,922 Manager $52,353 $59,710 2024
Unchained Melodies Inc MO$262,418 Director / President $23,000 $27,006 2023
Raven Ridge Wildlife Center Inc PA$277,779 President $34,280 $36,811 2024
Kitten Central Of Placer County Inc CA$261,760 Vice President $21,600 $20,085 2024
Ritchie County Humane Society WV$278,329 Shelter Mana $21,247 $24,772 2024
Humane Society Of Young County Inc TX$260,815 Shelter Dir. $25,326 $28,086 2023
Rescue Road Trips Inc OH$260,735 President $48,000 $56,362 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted91st

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 (Patti Strand) 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 365 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 92nd 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.