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PeerBasis
Compensation Comparability Determination

Bos Usa

Executive Director / CEO

EIN 853343963
CA · NTEE D31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ben Callison, Executive Director / CEO ($28,446) against every comparable organization that fit the selection criteria — 462 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

462 organizations qualified on sector, size, and geography 462 within the band form the benchmarked peer set.

Distribution of comparable compensation

$739 total compensation of comparable organizations → $669,374 $28,446
$10,26610th
$21,50125th
$39,939Median
$64,45475th
$87,42290th
$28,446This org · 35th
p10$10,266
p25$21,501
p50$39,939
p75$64,454
p90$87,422
$28,446

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
Illinois Raptor Center IL$223,801 Program Dir $43,116 $50,539 2023
Passion 4 Paws Company VT$224,124 President $40,800 $47,558 2024
Fulton County Humane Society OH$224,188 Director $20,900 $25,636 2024
The Bunny Museum CA$223,633 President $9,600 $9,600 2024
Humane Society Of Eastern Oregon OR$223,612 Executive Di $60,000 $64,527 2024
Data For Indigenous Justice AK$224,529 Executive Director $99,000 $109,611 2024
Catskill Animal Rescue Inc NY$223,313 Director $11,700 $12,606 2023
Richardson Rescue SC$223,100 Director/president $19,500 $24,255 2023
The Pet Adoption Center Of O C CA$224,822 President $79,500 $81,848 2023
Glacial Lakes Humane Society And Shelter SD$222,530 Executive Director $50,962 $67,058 2023
Epic Outreach Inc FL$222,482 Director $44,400 $48,304 2024
Gimme Shelter Animal Rescue Inc NY$225,632 Executive Dir. $70,000 $73,253 2024
Active K9 Rescue Foundation UT$225,732 Director/secretary $11,203 $13,279 2024
North American 3rs Collaborative Inc CO$225,826 Executive Director $120,350 $133,643 2024
Nevada Wildlife Federation NV$221,756 Executive Dir. $84,480 $95,538 2025
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $76,753 2024
Lazy B Equine Rescue And Sanctuary UT$226,726 Director $17,192 $20,979 2023
Buckeye Arabian & Half Arabian OH$226,951 Treasurer $15,000 $18,399 2024
Emmet County Animal Shelter Inc IA$220,878 Kennel Manager $19,385 $25,307 2023
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $39,895 2025
New Hope Humane Society WY$227,135 Director/sec $41,642 $53,165 2023
Jp Farm Animal Sanctuary Inc CT$220,694 Vice President $38,290 $42,804 2023
Mountain Top Wildlife WA$220,300 President $22,600 $23,432 2024
Cavalier Rescue Of Alabama Inc AL$227,631 Presidentco Founder $24,000 $30,914 2023
Sea Biscuit Wildlife Shelter Inc NC$220,169 Executive Director $12,000 $13,989 2025

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 default35th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

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 (Ben Callison) 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 462 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,446 is reasonable (approximately the 35th 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.