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PeerBasis
Compensation Comparability Determination

Elfaro De Los Animales Inc

Executive Director / CEO

EIN 660601885
PR · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Liza Arias Torres, Executive Director / CEO ($40,022) against every comparable organization that fit the selection criteria — 422 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Liza Arias Torres — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

422 organizations qualified on sector, size, and geography 422 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,331 total compensation of comparable organizations → $150,868 $40,022
$10,80610th
$21,68125th
$41,596Median
$60,00075th
$79,91690th
$40,022This org · 48th
p10$10,806
p25$21,681
p50$41,596
p75$60,000
p90$79,916
$40,022

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Bonapartes Retreat TN$356,353 Vice Presidenttreasurer $20,043 $20,043 2024
Greenmore Farm Animal Rescue Inc PA$354,282 President $136,631 $133,109 2025
St Francis Pet Care Inc FL$354,167 President $43,254 $44,532 2023
Animal Shelter Of St Lucie County FL$353,501 President $44,775 $46,098 2023
Bettertogether Forever CA$353,316 Executive Director $79,792 $82,149 2023
Freedom Ride Rescue NC$359,014 Executive Director $23,400 $24,091 2023
South Pacific County Humane Society WA$352,781 Shelter Manager $48,192 $49,615 2023
Lakes Area Humane Society Inc MN$359,779 Executive Director $65,553 $65,553 2024
Dogs On Deployment CA$359,911 President, Ceo $59,236 $59,236 2024
Happy Compromise Farm And Sanctuary NY$360,070 President $15,600 $16,061 2023
Second Chance Sheridan Cat Rescue WY$351,477 Director $23,846 $24,550 2023
Assisi Animal Foundation IL$351,325 Executive Dir. $30,000 $29,227 2025
Westfield Homeless Cat Project MA$350,652 President $52,000 $52,000 2024
Nalas New Life Rescue Inc FL$350,560 Executive Dir. $33,600 $34,592 2023
Buckeye Bulldog Rescue OH$350,497 Board President $82,450 $84,885 2023
Oregon Pet Project OR$350,457 Executive Director $43,076 $43,076 2024
Wonder Dog Rescue NY$350,452 Director $90,000 $90,000 2024
Turkeys For Tomorrow AL$349,674 Chief Operat $12,500 $12,869 2023
Helotes Humane Society TX$349,522 Executive Director $10,000 $10,000 2024
Homeless Pets Foundation Inc GA$349,283 President & Ceo $2,000 $2,000 2024
Standardbred Transition Alliance OH$349,045 Administrator $83,454 $85,919 2023
Fosters & Paws CA$348,916 Pres/exec Di $60,000 $60,000 2024
Bailing Out Benji IA$363,212 President $70,751 $70,751 2024
Organization For The Responsible PA$363,279 President $1,900 $1,851 2025
Humane Action Pittsburgh PA$348,539 Exec. Dir. & $52,000 $53,536 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted47th

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 (Liza Arias Torres) 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 422 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,022 is reasonable (approximately the 48th 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.