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PeerBasis
Compensation Comparability Determination

All Creatures Loving Care Inc

Executive Director / CEO

EIN 823424747
FL · NTEE D60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alma Martin, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Alma Martin — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,433 total compensation of comparable organizations → $81,253 $1,000
$7,90810th
$23,11325th
$35,823Median
$46,79375th
$64,04190th
$1,000This org · 0th
p10$7,908
p25$23,113
p50$35,823
p75$46,793
p90$64,041
$1,000

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 FL 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
Tillamook Animal Shelter Inc OR$219,140 814 Nestucca Ave. $38,786 $39,474 2023
Nokota Horse Conservancy Inc ND$203,805 Secretary $1,259 $1,433 2025
Buckeye Arabian & Half Arabian OH$226,951 Treasurer $15,000 $16,912 2024
Kotzebue Dog Mushers Association AK$196,696 President $3,750 $3,816 2024
Ohana Preservation Foundation VA$193,577 Secretary/pr $52,751 $55,819 2023
Paws Assisting Veterans OR$251,176 Ceo $41,600 $42,338 2023
Wild Animal World Inc FL$268,907 Chairman $31,200 $31,200 2024
Harleys Hope Foundation CO$154,409 Executive Director $26,088 $26,628 2024
Valor Service Dogs Inc FL$272,133 Executive Director $44,600 $44,600 2024
Brackenhollow Horsemanship Center WA$273,026 President $56,000 $53,370 2024
Greyhound Health Initiative OH$147,941 President/ex $64,094 $72,263 2024
Underdog Animal Rescue CA$278,985 President $35,000 $32,171 2024
Uplands Peak Sanctuary Inc IN$143,446 Director Of Operations $39,288 $44,103 2024
Veteran Companion Animal Services OH$290,351 President & Ceo $70,000 $81,253 2023
Touch Of Grey Rescue Inc FL$297,155 Executive Director, Treasurer $12,000 $12,000 2024
Brown Paws Rescue WI$317,107 Ceo $22,000 $25,180 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Alma Martin) 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 16 similarly situated organizations (Same NTEE sector (D60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 0th 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.