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PeerBasis
Compensation Comparability Determination

Sequoia Park Zoo Foundation

Executive Director / CEO

EIN 562410108
CA · NTEE D11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Bauer, Executive Director / CEO ($57,802) against every comparable organization that fit the selection criteria — 552 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

552 organizations qualified on sector, size, and geography 552 within the band form the benchmarked peer set.

Distribution of comparable compensation

$739 total compensation of comparable organizations → $226,714 $57,802
$10,54910th
$23,71925th
$43,011Median
$66,09475th
$91,41690th
$57,802This org · 65th
p10$10,549
p25$23,719
p50$43,011
p75$66,094
p90$91,416
$57,802

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.

OrganizationStateTotal revenueTotal compSource
Vet Friends FoundationAZ $275,652$68,798 990
Animal Humane Assoc Of Star ValleyWY $275,987$8,141 990
Parker's Animal RescueCO $276,092$103,853 990
Zdr3TX $275,245$157,962 990
Pawsitively Cats IncAZ $276,307$56,077 990
Scientists Center For Animal WelfareOR $276,502$93,210 990
New Nodaway Humane SocietyMO $276,922$64,215 990
It Takes A Village RescueNC $274,160$91,540 990
Raven Ridge Wildlife Center IncPA $277,779$39,589 990
Ritchie County Humane SocietyWV $278,329$26,642 990
Brackenhollow Horsemanship CenterWA $273,026$58,063 990
Healing With Horseplay IncMN $272,664$58,428 990
Anna Maria Island Turtle WatchincFL $278,739$108,792 990
Underdog Animal RescueCA $278,985$35,000 990
Valor Service Dogs IncFL $272,133$48,521 990
Last Chance ForeverTX $271,565$34,758 990
Vegan WorldCA $279,887$16,965 990
Demis Animal Rescue IncCO $271,323$3,998 990
Allys Animal RescueCA $280,087$10,523 990
Paws-n-claws IowaIA $280,303$4,569 990
Southern States Bully Rescue IncFL $271,042$28,014 990
Finding Forever Animal RescueIL $280,462$78,352 990
Granite State Dog RecoveryNH $280,663$55,046 990
Global Conservation Force IncCA $280,841$54,731 990
Indiana Wildlife FederationIN $270,263$94,818 990

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 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 default65th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted64th

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 (Denise Bauer) 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 552 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,802 is reasonable (approximately the 65th 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.