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PeerBasis
Compensation Comparability Determination

Animal Food Bank Services

Executive Director / CEO

EIN 800311057
PA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Kocis, Executive Director / CEO ($53,619) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,851 total compensation of comparable organizations → $133,109 $53,619
$15,67610th
$32,62225th
$44,508Median
$52,10375th
$82,95990th
$53,619This org · 79th
p10$15,676
p25$32,622
p50$44,508
p75$52,103
p90$82,959
$53,619

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 PA 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
Eastern Pa Animal Alliance PA$421,575 President $104,000 $104,000 2024
Humane Society Of Westmoreland County PA$398,055 President & Treasurer $18,652 $18,652 2024
Kitty Cottage Adoption Center Inc PA$386,385 Director $3,770 $3,770 2024
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $34,195 2025
Organization For The Responsible PA$363,279 President $1,900 $1,851 2025
Pennsylvania State Animal Response Team PA$467,730 Executive Director $44,508 $44,508 2024
Greenmore Farm Animal Rescue Inc PA$354,282 President $136,631 $133,109 2025
Humane Action Pittsburgh PA$348,539 Exec. Dir. & $52,000 $53,536 2023
Lamancha PA$297,632 Director $60,000 $60,000 2024
Bark About It Rescue PA$297,464 President $22,700 $22,700 2024
Furry Feet Rescue Inc PA$281,333 President $37,600 $37,600 2024
East Coast Exotic Animal Rescue Inc PA$549,302 Exec Dir/ Vi $31,869 $31,048 2025
Angels Retreat PA$551,325 Executive Dir $43,300 $43,300 2024
To Love A Canine Rescue Inc PA$558,876 President/ E $46,903 $46,903 2024
Tails Of Hope Inc PA$566,179 Director $77,699 $77,699 2024
Indiana County Humane Society PA$567,196 Executive Di $49,140 $50,591 2023
Mckean Co Pa Society Of The Prevention Of Cruelty To Animals PA$587,956 Executive Director $46,575 $47,951 2023
Because You Care Inc PA$594,018 Executive Director $50,670 $50,670 2024
White Oak Animal Safe Haven No Kill PA$603,283 President & Executive Dire $35,300 $35,300 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted79th

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 (Amy Kocis) 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 19 similarly situated organizations (Same NTEE sector (D20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,619 is reasonable (approximately the 79th 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.