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

Hubbs Florida Ocean Fund Inc

Executive Director / CEO

EIN 861100953
CA · NTEE D05
FY ending 2022-06-30
June 9, 2026

This analysis benchmarks the total compensation of Donald B Kent, Executive Director / CEO ($15,924) against every comparable organization that fit the selection criteria — 627 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Donald B Kent — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

627 organizations qualified on sector, size, and geography 627 within the band form the benchmarked peer set.

Distribution of comparable compensation

$476 total compensation of comparable organizations → $263,266 $15,924
$11,18510th
$26,05325th
$48,683Median
$68,27775th
$89,38790th
$15,924This org · 15th
p10$11,185
p25$26,053
p50$48,683
p75$68,277
p90$89,387
$15,924

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
H U G S For Horses And Children MI$378,217 President $69,172 $77,148 2024
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $13,829 2024
Darke County Agricultural Society OH$377,501 Secretary $48,308 $55,287 2024
Salt Pond Areas Bird Sanctuaries Inc MA$377,160 Executive Director $89,476 $86,881 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $23,055 2023
Cats Of San Bernardino CA$376,854 Vice President $86,565 $86,565 2022
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $15,372 2025
Planned Pet-hood TN$379,869 Executive Director $33,786 $38,374 2024
American Bald Eagle Foundation Haines Chapter Inc AK$376,251 Executive Director $54,823 $56,635 2024
Project Animalaid CO$379,908 Executive Director $25,385 $27,078 2023
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $22,534 2024
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $59,404 2024
Foreverland Farm OH$380,726 Interim Board President $25,000 $28,611 2024
Northern Colorado Wildlife Center CO$380,828 Licensed Wildlife Rehabilitator $46,012 $47,674 2024
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $43,924 2024
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $49,216 2023
Caring For Cats Inc MN$381,234 Executive Director $28,500 $30,429 2024
Elder Pet Care CO$382,149 President $2,921 $3,026 2024
Rescue Riders Pet Transport TN$382,226 President $2,625 $2,981 2024
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $21,959 2024
Dreamcatcher Ranch Horse Rescue Inc FL$382,581 President $13,789 $13,997 2024
Bobshouse 4dogs Inc WI$382,618 Executive Dir. $46,654 $54,204 2023
Lucky 13 Rescue Inc MO$383,450 Executive Dir $60,000 $68,668 2024
Remarkable Resques Inc FL$372,550 Vice President $39,000 $39,588 2024
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $36,847 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 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 default15th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Donald B Kent) 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 627 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,924 is reasonable (approximately the 15th 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.