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PeerBasis
Compensation Comparability Determination

The Pug Queen Foundation Inc

Executive Director / CEO

EIN 832068405
CA · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Izabella Lowtrip, Executive Director / CEO ($22,500) against every comparable organization that fit the selection criteria — 574 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Izabella Lowtrip — reported title “CEO and founder”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

574 organizations qualified on sector, size, and geography 574 within the band form the benchmarked peer set.

Distribution of comparable compensation

$130 total compensation of comparable organizations → $295,156 $22,500
$30,57210th
$53,29525th
$77,059Median
$105,61575th
$131,96290th
$22,500This org · 7th
p10$30,572
p25$53,295
p50$77,059
p75$105,615
p90$131,962
$22,500

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
Pups Without Borders CA$936,274 President $50,830 $52,331 2023
Animal Aid Inc FL$936,832 President/director $46,000 $50,044 2024
Animalkind Inc NY$935,157 Executive Director $54,860 $57,409 2024
Humane Society Of Louisiana Inc LA$938,903 President $38,731 $49,390 2024
Smelts Sea Mammal Education Learning WA$933,196 Executive Director $61,063 $65,183 2023
🔒 569 more comparable organizations — included in the purchased report

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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted6th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 574-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.