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PeerBasis
Compensation Comparability Determination

Cats Of San Bernardino

Executive Director / CEO

EIN 842493669
CA · NTEE D99
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jaina Spagis, Executive Director / CEO ($86,565) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,026 total compensation of comparable organizations → $111,816 $86,565
$13,52710th
$21,27125th
$40,741Median
$63,45675th
$85,17690th
$86,565This org · 88th
p10$13,527
p25$21,271
p50$40,741
p75$63,456
p90$85,176
$86,565

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
Elder Pet Care CO$382,149 President $2,921 $3,026 2024
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $45,997 2024
4e Kennels Healing Hearts Inc NV$408,217 President $71,500 $79,730 2023
Carson City Cares Inc NV$344,255 President $15,400 $17,173 2023
Hec Hooves Of Joy Inc WI$333,687 Treasurer $78,000 $90,622 2023
Paws & Pals MO$329,954 Ceo $50,000 $58,914 2023
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $21,088 2023
Lucks Rescue Inc GA$326,475 President $10,385 $11,283 2024
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $78,234 2024
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $32,638 2022
Norcal Bully Breed Rescue CA$309,542 President $103,670 $99,587 2023
Connecticut For Animals Education Fund CT$300,593 Ceo $78,098 $79,124 2024
Tails For Life Inc WI$457,673 Director $12,678 $14,307 2024
Old Dominion Humane Society VA$459,875 President $28,500 $29,734 2024
Petmatchmaker Rescue South TN$291,760 Director $19,210 $21,819 2024
Archives Of Falconry Inc ID$462,335 Executive Director $97,276 $111,816 2024
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $33,465 2023
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $12,746 2023
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $35,484 2024
Save A Life Pet Rescue Inc FL$478,316 President $28,800 $29,235 2024
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $60,164 2024
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $18,207 2023
Mary Ann Morris Animal Society SC$255,671 President $58,615 $64,372 2025
Pack Leaders Rescue Of Ct Inc CT$498,930 President $50,000 $50,657 2024
The Akc Humane Fund Inc NY$532,353 President $58,753 $57,367 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 2022 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 default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Jaina Spagis) 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 26 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,565 is reasonable (approximately the 88th 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.