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PeerBasis
Compensation Comparability Determination

Lions Tigers & Bears Inc

Executive Director / CEO

EIN 650846509
FL · NTEE D310
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dennis B Wittmeier, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dennis B Wittmeier — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,218 total compensation of comparable organizations → $96,810 $14,400
$4,52510th
$9,97925th
$26,555Median
$42,47175th
$62,67790th
$14,400This org · 34th
p10$4,525
p25$9,979
p50$26,555
p75$42,471
p90$62,677
$14,400

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 FL 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
Stanwood Wildlife Sanctuary ME$107,700 Executive Director $38,000 $39,343 2024
Leaders For Ethics Animals & The CA$106,134 Secretary & $100,000 $86,980 2025
On Call Community Rescue For Animals OR$105,734 President $42,000 $41,519 2023
Baby Kitten Rescue CA$108,397 Director, Ce $12,000 $10,714 2024
Harry A Biszantz Memorial Center CA$108,711 President $30,000 $26,784 2024
Chance Shelter AZ$108,815 President & $10,800 $10,739 2024
Pet Rescue Pilots CA$105,089 Executive Director $36,000 $33,091 2023
Alturas Wildlife Sanctuary Inc FL$109,294 President $10,000 $10,000 2023
Francis Halbrook Hensley Animal Shelter TN$103,574 Shelter Director $25,635 $27,861 2024
Country Roads Animal Rescue Society OK$103,547 Founder $5,000 $5,693 2024
Seniors Pet Assistance Network TX$110,496 Executive Director $33,337 $34,480 2024
Valley Shore Animal Welfare League CT$103,295 Treasurer $3,044 $3,038 2023
Rescue K9-1-1 Inc AL$111,394 President $12,000 $13,404 2024
Sunrise Service Dogs Inc CO$102,293 Executive Director $61,045 $62,309 2023
New York Therapy Animals Inc NY$111,789 Executive Director $42,956 $40,134 2024
Dekati Giving CO$101,966 President $40,000 $39,657 2024
National Turkey Federation Foundation DC$101,768 President $80,466 $73,008 2024
Arm Sanctuary Inc FL$101,520 Vice Preside $13,200 $13,200 2023
Puddy Tat Protectors Inc TN$101,133 President $48,100 $52,276 2024
Arizona Mule Deer AZ$100,758 Ceo Field Director $67,310 $68,908 2023
K9line Inc FL$100,283 Ceo/member $48,750 $47,351 2024
Ii Northeast Fishery Sector Ii MA$113,975 Manager $101,206 $96,810 2023
Farm Animal Care Coalition Of Tn TN$113,999 Secretary $55,125 $61,680 2023
Dogs In Danger Rescue Inc NY$99,837 President $5,200 $4,859 2024
Whippet Health Foundation Inc MA$114,173 Director $5,081 $4,721 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 FL 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted31st

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 (Dennis B Wittmeier) 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 108 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 is reasonable (approximately the 34th 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.