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PeerBasis
Compensation Comparability Determination

Puerto Rico Alliance For Companion Animals Inc

Executive Director / CEO

EIN 660751044
PR · NTEE B90
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Vivian Moll, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 370 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Vivian Moll — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

370 organizations qualified on sector, size, and geography 370 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $305,380 $3,600
$12,68010th
$25,49725th
$53,415Median
$74,69075th
$105,43790th
$3,600This org · 4th
p10$12,680
p25$25,497
p50$53,415
p75$74,690
p90$105,437
$3,600

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
Forever R Children OH$237,961 Executive Di $4,000 $4,000 2024
Creative Lives Inc VT$236,202 Executive Di $74,000 $74,000 2024
Acton Academy Dc Foundation DC$235,484 Executive Dir. $77,250 $79,532 2023
Witkids Inc TN$239,012 President $86,885 $86,885 2024
Cultural Diversity Foundation Inc NV$235,353 President $3,010 $3,010 2024
Peacemakers Inc CA$239,222 Founding Director $13,000 $13,384 2023
Borromeo Project Inc NH$235,164 Executive Director $131,521 $135,406 2023
Law Schoolyes We Can CO$235,137 Executive Director $104,000 $107,072 2023
Alamo Area Christian Educators Inc TX$235,116 President/di $49,950 $49,950 2024
Shermont Manor MT$239,735 Ceo $19,661 $19,661 2024
Cleveland Municipal School District OH$239,927 Director $138,367 $138,367 2024
Empower Humanity Inc ID$234,407 Board Member $25,669 $25,669 2024
Wings For Learning TX$240,694 Executive Di $54,000 $54,000 2024
Academy31 Inc NC$240,918 President $25,440 $25,440 2024
Potential Endeavors MN$241,289 President And Treasurer $15,000 $15,000 2024
Students With A Goal OH$232,969 Executive Director $48,654 $50,091 2023
Hack Ny Inc NY$241,537 Director $17,500 $17,500 2024
Coastal Interpretive Center WA$241,549 Executive Dir. $52,519 $54,070 2023
Joy Education Foundation OK$242,191 Executive Director $116,590 $116,590 2024
Tyler Junior Golf Foundation TX$232,209 Executive Dir. $60,600 $60,600 2024
Yamei Academy Of Excellence CA$232,111 Ceo And Director $36,000 $36,000 2024
Ashtabula County Continued Education OH$242,364 Executive Director $55,643 $57,287 2023
Dream It Do It Western New York Inc NY$232,010 President $58,263 $58,263 2024
Mastermindz Afterschool Enrichment Program PA$231,851 President $18,602 $18,602 2024
Wegoja Foundation SC$242,898 Executive Director $61,875 $61,875 2024

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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Vivian Moll) 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 370 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 4th 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.