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PeerBasis
Compensation Comparability Determination

Brownie Blondie Foundation Inc

Executive Director / CEO

EIN 660851414
PR · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marjorie Andino, Executive Director / CEO ($23,100) against every comparable organization that fit the selection criteria — 424 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

424 organizations qualified on sector, size, and geography 424 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $308,996 $23,100
$11,77810th
$26,48425th
$46,550Median
$62,49775th
$82,15490th
$23,100This org · 21st
p10$11,778
p25$26,484
p50$46,550
p75$62,497
p90$82,154
$23,100

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
Karma Rescue CA$464,824 Executive Director $87,166 $87,166 2023
Friends For Felines Inc NY$463,844 President $5,950 $5,779 2024
Alliance For The Earth NM$465,141 President $63,824 $61,993 2024
Horse Protection Association Of FL$465,948 President & $140,000 $140,000 2023
Rawley Project OR$462,900 Executive Dir. $76,388 $74,196 2024
Bright Promises Foundation IL$461,402 Executive Director $109,992 $106,836 2024
Pennsylvania State Animal Response Team PA$467,730 Executive Director $44,508 $43,231 2024
Second Chance Shelter AL$468,378 President $11,769 $11,769 2023
Humane Animal Care Coalition Inc FL$458,692 President $11,000 $10,684 2024
Chequamegon Humane Association WI$470,331 Executive Di $47,898 $46,524 2024
Catio Cat Lounge Inc TN$457,428 Secretary $6,133 $5,957 2024
Companion Animal Protection Society CA$471,804 President And Chair $52,176 $50,679 2024
S Nipped OR$471,924 Vet Assist $39,076 $37,955 2024
Progressive Animal Welfare Society WA$456,867 Executive Director $18,250 $18,250 2023
Freedom For Great Apes Inc OR$472,184 Secretary $26,618 $26,618 2023
Macoupin County Adopt A Pet IL$472,529 Vp & Executive Director $23,400 $22,729 2024
North Country Spca Inc NY$455,725 Executive Dir. $83,572 $81,174 2024
All About Equine Animal Rescue Inc CA$473,172 President $18,000 $18,000 2023
Carver Scott County Humane Society MN$455,164 Former Executive Director $83,244 $80,856 2024
Union County Humane Society OH$455,085 Director $64,615 $64,615 2023
Friends Of Metro Animal Services Inc KY$453,895 Executive Director $42,294 $41,081 2024
Animal Refuge Foundation TX$475,195 Secretary $37,520 $36,444 2024
Alliance For Contraception In Cats & Dogs MI$453,609 President $110,000 $106,844 2024
Sunny Skys Animal Rescue And Hospital WA$475,506 President $27,942 $27,140 2024
Little Guild Of St Francis CT$452,636 Executive Director $110,000 $106,844 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 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. 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted20th

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 (Marjorie Andino) 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 424 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,100 is reasonable (approximately the 21st 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.