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PeerBasis
Compensation Comparability Determination

American Association Of Equine

Executive Director / CEO

EIN 611475519
TX · NTEE D03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wister Costanza, Executive Director / CEO ($33,975) against every comparable organization that fit the selection criteria — 629 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wister Costanza — reported title “EXEC DIR/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

629 organizations qualified on sector, size, and geography 629 within the band form the benchmarked peer set.

Distribution of comparable compensation

$440 total compensation of comparable organizations → $243,565 $33,975
$10,31010th
$23,38125th
$44,119Median
$62,21175th
$82,24790th
$33,975This org · 38th
p10$10,310
p25$23,381
p50$44,119
p75$62,211
p90$82,247
$33,975

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 TX 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
Delta Animal Shelter MI$369,806 Trustee/part $42,570 $45,223 2023
Minnesota Veterinary Medical Foundation MN$371,392 Executive Director $16,050 $15,445 2025
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $34,090 2025
Remarkable Resques Inc FL$372,550 Vice President $39,000 $36,626 2024
Animal Rescue And Foster Program Inc NC$367,729 Executive Director $56,000 $59,553 2023
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $42,556 2024
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $20,317 2024
Sugarland Ranch Inc NV$366,813 President $21,375 $21,419 2024
Social Tees Animal Rescue Foundation In NY$366,592 Executive Director $111,240 $100,488 2024
Bird Treatment & Learning Center AK$366,068 Executive Di $56,555 $54,053 2024
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $45,533 2023
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $40,637 2024
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $54,958 2024
East Greenwich Animal Protection League Inc RI$364,684 Executive Director $62,661 $61,840 2023
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $20,847 2024
American Bald Eagle Foundation Haines Chapter Inc AK$376,251 Executive Director $54,823 $52,397 2024
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $14,222 2025
Brookings Regional Humane Society Inc SD$363,863 Executive Dir. $68,006 $75,030 2024
Vegas Roots Rescue NV$363,855 President $4,500 $4,509 2024
Cats Of San Bernardino CA$376,854 Vice President $86,565 $80,087 2022
Hoovers Hause All Dog Rescue MS$363,464 Key Employee $58,100 $64,689 2024
Salt Pond Areas Bird Sanctuaries Inc MA$377,160 Executive Director $89,476 $80,380 2024
Organization For The Responsible PA$363,279 President $1,900 $1,845 2025
Bailing Out Benji IA$363,212 President $70,751 $77,444 2024
Darke County Agricultural Society OH$377,501 Secretary $48,308 $51,150 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default38th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted35th

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 (Wister Costanza) 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 629 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,975 is reasonable (approximately the 38th 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.