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PeerBasis
Compensation Comparability Determination

Panda Paws Rescue

Executive Director / CEO

EIN 800716393
WA · NTEE D20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amanda Frost, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,392 total compensation of comparable organizations → $91,725 $75,000
$5,32310th
$15,78725th
$29,700Median
$55,65475th
$80,81890th
$75,000This org · 86th
p10$5,323
p25$15,787
p50$29,700
p75$55,654
p90$80,818
$75,000

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 WA 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
The Puppy Up Foundation TN$42,122 President/director $3,221 $3,881 2024
Savage River Farms Inc MD$42,302 Director $63,983 $68,581 2024
New York State Veterinary Medical NY$43,402 Executive Director $13,411 $13,894 2024
Minnesota Federated Humane Societies MN$38,543 Executive Director $78,000 $90,973 2023
Pawsitive Action Foundation Inc SC$44,304 Treasurer $2,000 $2,392 2024
Michigan Animal Health Foundation MI$37,794 Executive Director (Ended 3/24) $13,341 $15,787 2024
Unexpected Wildlife Refuge Inc NJ$45,473 Manager $23,400 $23,953 2024
Fringe Benefits Thrift Store Inc WI$36,594 President $25,000 $29,933 2024
San Joaquin Zoological Society CA$35,894 Executive Director $45,372 $43,760 2025
Friends Of Sunny Florida Animals Inc FL$47,346 P,sec,tr $25,000 $26,925 2024
Hearts Speak Inc NY$48,082 Executive Dir. $28,000 $29,008 2024
Lake Superior Steelhead Association MN$48,274 Secretary/gambling Mgr $83,110 $91,725 2025
Paws Of Franklin County Texas TX$48,783 Acting Executive Director $31,250 $35,839 2024
Jackson County Conservation League MN$49,235 Gambling Manager $7,000 $7,930 2024
Mayport Cats Inc FL$29,730 Director $4,800 $5,323 2023
Hairy Houdini Siberian Husky Rescue MI$55,030 President $18,692 $22,773 2023
Fort Bragg Groundfish Conservation Trust CA$55,638 Cfo $30,000 $29,700 2024
Scottsdale Equestrian Academy Inc AZ$56,905 President $35,000 $39,731 2023
Siamese Cat Rescue Center VA$57,172 Exec Directo $54,085 $58,328 2025
The Wild Neighbors Database Project CA$57,281 Treasurer $79,293 $80,818 2023
Humane Society Of Richland Wilkin Co ND$60,587 Vice President $42,966 $55,654 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2025 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 WA 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted76th

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 (Amanda Frost) 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 21 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 86th 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.