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PeerBasis
Compensation Comparability Determination

Elder Pet Care

Executive Director / CEO

EIN 841273943
CO · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracy Thomas, Executive Director / CEO ($2,921) against every comparable organization that fit the selection criteria — 25 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: Tracy Thomas — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,890 total compensation of comparable organizations → $107,919 $2,921
$14,91410th
$21,05825th
$44,394Median
$75,50675th
$85,89790th
$2,921This org · 0th
p10$14,914
p25$21,058
p50$44,394
p75$75,506
p90$85,897
$2,921

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 CO 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
Cats Of San Bernardino CA$376,854 Vice President $86,565 $83,548 2022
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $44,394 2024
4e Kennels Healing Hearts Inc NV$408,217 President $71,500 $76,951 2023
Carson City Cares Inc NV$344,255 President $15,400 $16,574 2023
Hec Hooves Of Joy Inc WI$333,687 Treasurer $78,000 $87,463 2023
Paws & Pals MO$329,954 Ceo $50,000 $56,860 2023
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $20,353 2023
Lucks Rescue Inc GA$326,475 President $10,385 $10,890 2024
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $75,506 2024
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $31,500 2022
Norcal Bully Breed Rescue CA$309,542 President $103,670 $96,116 2023
Tails For Life Inc WI$457,673 Director $12,678 $13,808 2024
Old Dominion Humane Society VA$459,875 President $28,500 $28,698 2024
Archives Of Falconry Inc ID$462,335 Executive Director $97,276 $107,919 2024
Connecticut For Animals Education Fund CT$300,593 Ceo $78,098 $76,366 2024
Petmatchmaker Rescue South TN$291,760 Director $19,210 $21,058 2024
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $32,299 2023
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $12,301 2023
Save A Life Pet Rescue Inc FL$478,316 President $28,800 $28,216 2024
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $34,247 2024
Pack Leaders Rescue Of Ct Inc CT$498,930 President $50,000 $48,891 2024
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $58,066 2024
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $17,571 2023
The Akc Humane Fund Inc NY$532,353 President $58,753 $55,368 2024
Save One Soul Animal Rescue League RI$556,992 Executive Director/president $56,911 $58,592 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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), adjusted4th
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 (Tracy Thomas) 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 25 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,921 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.