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PeerBasis
Compensation Comparability Determination

Iaabc Foundation

Executive Director / CEO

EIN 844301117
PA · NTEE D19
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Mullins, Executive Director / CEO ($6,400) against every comparable organization that fit the selection criteria — 632 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: Michelle Mullins — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

632 organizations qualified on sector, size, and geography 632 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $339,269 $6,400
$11,01210th
$24,86725th
$45,575Median
$62,95875th
$82,51990th
$6,400This org · 7th
p10$11,012
p25$24,867
p50$45,575
p75$62,958
p90$82,519
$6,400

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 PA 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
Forpaws Spay & Neuter Clinic CA$433,838 Ceo $39,820 $33,491 2024
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $118,275 2024
Animal Welfare Society Inc CT$433,278 Shelter Manager $79,158 $72,290 2024
Green County Humane Society WI$434,304 Executive Director $29,687 $31,090 2023
Cause For Paws Lincoln NE$434,319 President & Ceo $44,000 $47,456 2023
Bella Vista Animal Shelter Inc AR$434,379 Executive Director $40,804 $44,673 2024
Spirits Promise Equine Rescue Corp NY$434,489 Executive Director $1,600 $1,408 2024
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $74,341 2024
Horses Of Tir Na Nog CA$432,472 Administrator $33,280 $28,817 2023
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $51,188 2024
Nicolinas Wishes Charitable Foundation PA$432,119 President $13,462 $13,076 2024
Raptor Resource Project IA$432,034 Executive Di $75,000 $82,348 2023
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $19,625 2024
Project 2 Heal NC$436,205 Executive Dir. $50,000 $50,321 2024
Willapa Bay Fisheries Enhancement Group WA$431,265 Director $90,894 $79,262 2024
Suncoast Primate Sanctuary Foundation Inc FL$431,256 Director $5,000 $4,575 2024
Rangeland Wild CA$430,576 President $32,233 $27,110 2024
Woodlands Wildlife Refuge Inc NJ$437,114 Executive Di $69,711 $59,060 2025
Working Animals Giving Service For Kids Inc OH$430,455 Executive Director $69,423 $73,734 2023
Touched By An Animal IL$437,442 Executive Director $72,853 $69,761 2024
Arizona Law Enforcement Canine Assoc AZ$429,851 Director Of Ops $16,380 $15,343 2024
Alaska Nannut Co-management Council AK$438,406 At-large Member $5,250 $5,033 2023
Wild Rivers Animal Rescue OR$438,495 Exc Director $55,000 $48,466 2025
Lemhi County Humane Society ID$438,767 Director $20,000 $20,722 2024
Center For Animal Protection And Education CA$428,652 Officer $12,115 $10,189 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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)6th
Reportable pay only (column D), adjusted10th
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:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Michelle Mullins) 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 632 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,400 is reasonable (approximately the 7th 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.