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PeerBasis
Compensation Comparability Determination

Great Whale Conservancy

Executive Director / CEO

EIN 800851949
NC · NTEE D31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Fishbach, Executive Director / CEO ($36,667) against every comparable organization that fit the selection criteria — 572 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

572 organizations qualified on sector, size, and geography 572 within the band form the benchmarked peer set.

Distribution of comparable compensation

$426 total compensation of comparable organizations → $189,465 $36,667
$8,68310th
$18,97925th
$36,041Median
$55,89575th
$77,60190th
$36,667This org · 51st
p10$8,683
p25$18,979
p50$36,041
p75$55,895
p90$77,601
$36,667

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 NC 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
One Love Arizona AZ$282,074 President $24,000 $22,998 2023
Fetching Tails Foundation IL$283,442 Secretary $48,000 $45,670 2024
Save-a-mutt WA$281,644 Executive Director $36,000 $32,114 2023
Friends Of Lee Richardson Zoo Inc KS$283,579 Executive Director $63,282 $66,165 2024
Council Of Contributors Inc MN$281,375 President / Executive Director $45,600 $43,607 2024
New Hope Animal Rescue Nfp TX$283,776 Pres & Exec Dir $24,600 $23,815 2024
Furry Feet Rescue Inc PA$281,333 President $37,600 $36,289 2024
Small Lives Matter Kitten Rescue Inc FL$281,247 President $65,000 $59,097 2024
Emporia-greensville Humane Society VA$284,237 Treasurer $7,600 $7,102 2024
Global Conservation Force Inc CA$280,841 President $54,731 $45,739 2024
Granite State Dog Recovery NH$280,663 Director $50,000 $46,002 2023
Colorado Wildlife Federation Inc CO$284,460 Executive Director $71,667 $66,508 2024
Finding Forever Animal Rescue IL$280,462 President $70,640 $65,479 2025
Paws-n-claws Iowa IA$280,303 President $3,500 $3,818 2023
Humane Society Of South Brevard Inc FL$284,819 President $20,308 $19,009 2023
Allys Animal Rescue CA$280,087 Ceo $10,523 $8,794 2024
All About Elephantsinc FL$285,172 Director $8,050 $7,319 2024
Vegan World CA$279,887 Secretary $16,965 $14,178 2024
Ollies Angels Animal Rescue Inc NY$285,326 Founder/president $43,295 $38,982 2023
Pigs Peace Sanctuary WA$285,356 President $28,800 $24,955 2024
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $31,781 2024
Barking Lot CA$286,118 Director $15,000 $12,906 2023
Underdog Animal Rescue CA$278,985 President $35,000 $29,250 2024
Anna Maria Island Turtle Watchinc FL$278,739 Executive Di $100,000 $90,918 2024
Second Chance Spca TX$286,402 Director Of Operations $43,400 $43,257 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default51st
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted50th

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 (Michael Fishbach) 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 572 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,667 is reasonable (approximately the 51st 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.