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PeerBasis
Compensation Comparability Determination

Gentle Giants

Executive Director / CEO

EIN 851224112
CA · NTEE D34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diana Munoz, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Diana Munoz — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,105 total compensation of comparable organizations → $112,199 $30,000
$28,90210th
$42,40225th
$60,393Median
$69,67675th
$74,95390th
$30,000This org · 13th
p10$28,902
p25$42,402
p50$60,393
p75$69,676
p90$74,953
$30,000

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
Wild Wings Inc NY$320,133 Director $49,479 $53,307 2023
Sharks Pacific CA$322,725 Ceo $67,148 $69,131 2023
Wildwoods MN$314,229 Executive Di $47,714 $56,212 2023
Tamarack Wildlife Center PA$289,018 Executive Director $51,284 $60,976 2023
Tiger Preservation Center Nevada OR$237,542 Secretary $32,000 $35,431 2023
Critter Encounters CA$230,370 President & Ceo $25,200 $24,550 2025
Aark Wildlife Rehabilitation And Educati PA$417,859 Executive Director $65,077 $75,156 2024
Animal Nation Inc NY$420,470 President $5,834 $6,105 2024
Primate Rescue Center KY$420,752 Executive Director $59,998 $74,649 2024
Woodlands Wildlife Refuge Inc NJ$437,114 Executive Di $69,711 $70,221 2025
Wildlife Center Of The North Coast OR$450,780 Executive Director $60,000 $64,527 2024
Idaho Reptile Zoo Inc ID$455,171 President $47,616 $60,393 2023
Emerald Coast Wildlife Refuge Inc FL$456,869 Executive Director $43,200 $48,386 2023
Wildlife Sanctuary Of Northwest FL$457,165 Executive Di $32,515 $36,418 2023
Teller Wildlife Refuge Inc MT$474,608 Executive Director (Former) $87,300 $112,199 2023

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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Diana Munoz) 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 15 similarly situated organizations (Same NTEE sector (D34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 13th 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.