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PeerBasis
Compensation Comparability Determination

Jans Rails To Trails Rescue Sanctuary

Executive Director / CEO

EIN 813573809
CA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brandy Grout, Executive Director / CEO ($24,565) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,287 total compensation of comparable organizations → $120,000 $24,565
$9,56910th
$19,45425th
$36,443Median
$65,32075th
$97,45090th
$24,565This org · 30th
p10$9,569
p25$19,454
p50$36,443
p75$65,320
p90$97,450
$24,565

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 CA 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
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $28,055 2023
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $36,000 2024
International Veterinary Outreach CA$198,080 Board Chair Chief Program Officer $42,500 $43,755 2023
Remiatte Foundation CA$160,908 Secretary $66,500 $66,500 2024
Shots For Spays CA$202,340 Chief Medical Officer $4,400 $4,287 2025
The Pet Fund CA$204,014 Executive Director $30,000 $30,000 2024
Susie Spector Foundation CA$205,497 Coo $76,404 $76,404 2024
Nevada County Pets In Need CA$153,566 Director $36,885 $36,885 2024
Gabby's Animal Rescue Inc CA$210,765 President $41,600 $42,829 2023
Tazzy Animal Rescue Fund Inc CA$210,832 Ceo $27,135 $27,135 2024
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $44,991 2023
The Pet Adoption Center Of O C CA$224,822 President $79,500 $81,848 2023
Therapy Dogs Of Santa Barbara Inc CA$133,863 $39,897 $39,897 2024
Underdog Heroes Inc CA$229,357 Ceo $30,687 $30,687 2024
Horses' Honor CA$126,431 President $4,500 $4,500 2024
Dharamsala Animal Rescue CA$235,102 Chairman $120,000 $120,000 2024
River Otter Ecology Project CA$241,321 Executive Director $97,104 $97,104 2024
Otra-mas Inc CA$241,780 Exe. Director $15,360 $15,814 2023
Bad Rap CA$242,664 Ceo $100,564 $100,564 2024
Snap Cats CA$244,110 Executive Dir. $60,008 $61,780 2023
Paw Fund CA$244,770 Director $60,000 $60,000 2024
Have-a-heart Humane Society CA$245,478 President $16,315 $16,315 2024
Tecate Horse Rescue Inc CA$250,000 Employee $5,685 $5,685 2024
Foster Tales CA$250,212 President And Director $76,219 $76,219 2024
Fresno Bully Rescue Inc CA$250,829 Ed/president $34,520 $34,520 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted30th

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 (Brandy Grout) 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 30 similarly situated organizations (Same NTEE sector (D20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,565 is reasonable (approximately the 30th 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.