Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Spots Last Stop Inc

Executive Director / CEO

EIN 812774441
MN · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Grant Adams, Executive Director / CEO ($85,900) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24,700 total compensation of comparable organizations → $83,244 $85,900
$29,54010th
$39,97125th
$52,506Median
$55,42075th
$68,02990th
$85,900This org · 100th
p10$29,540
p25$39,971
p50$52,506
p75$55,420
p90$68,029
$85,900

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 MN 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
Canine Inspired Change MN$409,154 Executive Director $53,000 $54,565 2023
Caring For Cats Inc MN$381,234 Executive Director $28,500 $28,500 2024
Lakes Area Humane Society Inc MN$359,779 Executive Director $65,553 $65,553 2024
Hawk Ridge Bird Observatory Inc MN$449,715 Executive Director $71,744 $71,744 2024
Carver Scott County Humane Society MN$455,164 Former Executive Director $83,244 $83,244 2024
Minnesota Humane Society MN$333,757 Executive Di $60,000 $61,772 2023
My Pit Bull Is Family MN$319,945 Executive Director $53,830 $55,420 2023
Camp Companion Inc MN$477,029 Executive Dir. $53,669 $55,254 2023
Happy Tails Rescue Foundation MN$312,524 Director $51,750 $51,750 2024
Crossroads Animal Shelter MN$300,241 Director Of Operations $52,550 $52,550 2024
Mesabi Humane Society MN$292,449 Executive Director $24,700 $24,700 2024
Twin Cities Pet Rescue MN$286,893 Executive Director $32,000 $32,000 2024
Blue Earth Nicollet County Humane MN$516,587 Executive Director $30,233 $30,233 2024
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $39,971 2024
Great River Rescue MN$556,828 Executive Director $43,717 $45,008 2023
No Dog Left Behind MN$589,873 President $51,000 $52,506 2023
Humane Society Of The Lakes MN$595,518 Director/gam $51,063 $51,063 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Grant Adams) 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 17 similarly situated organizations (Same NTEE sector (D20) + MN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,900 is reasonable (approximately the 100th 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.