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PeerBasis
Compensation Comparability Determination

Vet Friends Foundation

Executive Director / CEO

EIN 811552201
AZ · NTEE D40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joel Rockey, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 552 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joel Rockey — 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

552 organizations qualified on sector, size, and geography 552 within the band form the benchmarked peer set.

Distribution of comparable compensation

$445 total compensation of comparable organizations → $197,719 $60,000
$8,95310th
$19,80525th
$37,167Median
$57,49375th
$79,67490th
$60,000This org · 77th
p10$8,953
p25$19,805
p50$37,167
p75$57,493
p90$79,674
$60,000

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 AZ 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
Sequoia Park Zoo Foundation CA$275,686 Executive Director $57,802 $50,410 2024
Animal Humane Assoc Of Star Valley WY$275,987 Treasurer $6,377 $7,100 2023
Zdr3 TX$275,245 Executive Director $136,358 $137,760 2024
Parker's Animal Rescue CO$276,092 Executive Dir. $93,523 $90,571 2024
Pawsitively Cats Inc AZ$276,307 Executive Di $50,350 $48,905 2024
Scientists Center For Animal Welfare OR$276,502 Executive Director $86,670 $81,288 2024
New Nodaway Humane Society MO$276,922 Manager $52,353 $56,003 2024
It Takes A Village Rescue NC$274,160 President $76,500 $79,832 2024
Raven Ridge Wildlife Center Inc PA$277,779 President $34,280 $34,526 2024
Brackenhollow Horsemanship Center WA$273,026 President $56,000 $50,637 2024
Ritchie County Humane Society WV$278,329 Shelter Mana $21,247 $23,234 2024
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $39,889 2024
Anna Maria Island Turtle Watchinc FL$278,739 Executive Di $100,000 $94,879 2024
Underdog Animal Rescue CA$278,985 President $35,000 $30,524 2024
Valor Service Dogs Inc FL$272,133 Executive Director $44,600 $42,315 2024
Last Chance Forever TX$271,565 Director $30,004 $30,312 2024
Vegan World CA$279,887 Secretary $16,965 $14,795 2024
Demis Animal Rescue Inc CO$271,323 President $3,600 $3,487 2024
Allys Animal Rescue CA$280,087 Ceo $10,523 $9,177 2024
Southern States Bully Rescue Inc FL$271,042 President $25,750 $24,431 2024
Paws-n-claws Iowa IA$280,303 President $3,500 $3,985 2023
Finding Forever Animal Rescue IL$280,462 President $70,640 $68,332 2025
Granite State Dog Recovery NH$280,663 Director $50,000 $48,006 2023
Global Conservation Force Inc CA$280,841 President $54,731 $47,732 2024
Indiana Wildlife Federation IN$270,263 Executive Director $75,413 $82,693 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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. To compare fairly across regions and years, peer compensation is normalized to AZ 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 default77th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted78th
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 (Joel Rockey) 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 552 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 77th 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.