Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Crooked Tail Cat Rescue

Executive Director / CEO

EIN 850868934
NC · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Stratman, Executive Director / CEO ($47,966) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen Stratman — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,853 total compensation of comparable organizations → $61,754 $47,966
$5,99110th
$18,26125th
$24,091Median
$45,30575th
$53,76290th
$47,966This org · 76th
p10$5,991
p25$18,261
p50$24,091
p75$45,305
p90$53,762
$47,966

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 NC 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
Freedom Ride Rescue NC$359,014 Executive Director $23,400 $24,091 2023
Animal Rescue And Foster Program Inc NC$367,729 Executive Director $56,000 $57,654 2023
Misplaced Mutts NC$305,275 Executive Di $41,315 $41,315 2024
Spay Neuter Assistance Program Of North NC$303,397 President $19,927 $19,927 2024
Tried By Fire Inc NC$292,938 Executive Director $21,735 $22,377 2023
Humane Society Of Rowan County NC$395,854 Vice Preside $1,800 $1,853 2023
Happy Hills Animal Foundation Inc NC$265,807 President $8,900 $8,671 2025
Gio Fund Corporation NC$257,144 Secretary $13,563 $13,563 2024
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $19,500 2024
Project 2 Heal NC$436,205 Executive Dir. $50,000 $50,000 2024
Chatham Animal Rescue And Education Inc NC$245,038 Executive Dir. $34,913 $35,944 2023
Purr Partners NC$239,549 Employee $17,737 $18,261 2023
Vintage Racers For Rescues Inc NC$234,877 President $26,000 $26,768 2023
Friends Of Ncvma Foundation Inc NC$232,527 Secretary/treasurer $1,970 $1,970 2024
Heart Of Horse Sense NC$498,075 Executive Director $61,754 $61,754 2024
Cat Angels Pet Adoptions Inc NC$509,060 President And Secretary $49,700 $51,168 2023
Yancey County Humane Society NC$510,859 Executive Director $44,005 $45,305 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted71st

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 (Karen Stratman) 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 17 similarly situated organizations (Same NTEE sector (D20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,966 is reasonable (approximately the 76th 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.