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PeerBasis
Compensation Comparability Determination

Reef Ball Foundation Inc

Executive Director / CEO

EIN 650785751
GA · NTEE D33
FY ending 2024-09-30
June 13, 2026

This analysis benchmarks the total compensation of Katherine Kirbo, Executive Director / CEO ($83,059) 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 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Kirbo — reported title “EXECUTIVE DIRECTOR”, 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

$129 total compensation of comparable organizations → $346,424 $83,059
$12,15710th
$26,46825th
$47,079Median
$65,23375th
$86,08590th
$83,059This org · 88th
p10$12,157
p25$26,468
p50$47,079
p75$65,233
p90$86,085
$83,059

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 GA 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
Peace 4 Animals TX$447,109 President & $150,000 $149,228 2024
Handover Rover AZ$446,799 Director $51,877 $49,619 2024
Strength Of Shadow Dog Rescue Inc CA$447,518 Ceo $10,803 $9,278 2024
Ric Obarrys Dolphin Project FL$447,609 President $60,300 $58,002 2023
Potters Angels Rescue Inc VT$448,227 Executive Dir. $2,500 $2,503 2024
Texas Veterinary Medical Foundation TX$448,738 New Executive Director $15,381 $15,754 2023
Humane Society Of Moultrie And GA$445,336 Director Of $41,916 $41,916 2024
Barrio Dogs Inc TX$445,165 President $64,668 $64,335 2024
French Bulldog Rescue Network MA$449,069 Treasurer $5,000 $4,469 2024
Inland Nw Wildlife Council WA$449,169 Executive Director $17,235 $15,346 2024
Hawk Ridge Bird Observatory Inc MN$449,715 Executive Director $71,744 $70,505 2024
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $23,916 2024
State Humane Association Of Ca CA$450,141 Ceo $168,714 $149,170 2023
The Pet Connection Incorporated KS$443,913 President $12,000 $12,893 2024
Merwin Memorial Free Clinic For MA$450,427 Treasurer $36,868 $32,949 2024
Wildlife Center Of The North Coast OR$450,780 Executive Director $60,000 $55,415 2024
Helping Hands Humane Society KS$450,922 Trustee $9,523 $10,534 2023
Animal Rescue Mission CA$442,945 President $87,600 $77,452 2023
Bradys K9 Fund OH$451,323 President $49,410 $52,047 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $50,752 2023
Raptor View Research Institute MT$442,311 Executive Di $82,928 $88,904 2024
Thompson River Animal Care Shelter MT$452,210 Manager $39,540 $42,389 2024
Pet Central Helps IL$452,430 President $53,000 $59,986 2021
Little Guild Of St Francis CT$452,636 Executive Director $110,000 $102,575 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $12,450 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default88th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted85th

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 (Katherine Kirbo) 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 13, 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 $83,059 is reasonable (approximately the 88th 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 13, 2026.