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PeerBasis
Compensation Comparability Determination

On Call Community Rescue For Animals

Executive Director / CEO

EIN 861297461
OR · NTEE D99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Virginia Borden, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,232 total compensation of comparable organizations → $97,932 $42,000
$4,51110th
$10,07325th
$26,631Median
$44,13375th
$63,52990th
$42,000This org · 72nd
p10$4,511
p25$10,073
p50$26,631
p75$44,133
p90$63,529
$42,000

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 OR 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
Leaders For Ethics Animals & The CA$106,134 Secretary & $100,000 $87,988 2025
Pet Rescue Pilots CA$105,089 Executive Director $36,000 $33,474 2023
Lions Tigers & Bears Inc FL$106,991 President $14,400 $14,567 2023
Stanwood Wildlife Sanctuary ME$107,700 Executive Director $38,000 $39,799 2024
Francis Halbrook Hensley Animal Shelter TN$103,574 Shelter Director $25,635 $28,184 2024
Country Roads Animal Rescue Society OK$103,547 Founder $5,000 $5,759 2024
Valley Shore Animal Welfare League CT$103,295 Treasurer $3,044 $3,073 2023
Baby Kitten Rescue CA$108,397 Director, Ce $12,000 $10,838 2024
Harry A Biszantz Memorial Center CA$108,711 President $30,000 $27,095 2024
Chance Shelter AZ$108,815 President & $10,800 $10,864 2024
Sunrise Service Dogs Inc CO$102,293 Executive Director $61,045 $63,032 2023
Alturas Wildlife Sanctuary Inc FL$109,294 President $10,000 $10,116 2023
Dekati Giving CO$101,966 President $40,000 $40,116 2024
National Turkey Federation Foundation DC$101,768 President $80,466 $73,854 2024
Arm Sanctuary Inc FL$101,520 Vice Preside $13,200 $13,353 2023
Puddy Tat Protectors Inc TN$101,133 President $48,100 $52,882 2024
Seniors Pet Assistance Network TX$110,496 Executive Director $33,337 $34,880 2024
Arizona Mule Deer AZ$100,758 Ceo Field Director $67,310 $69,707 2023
K9line Inc FL$100,283 Ceo/member $48,750 $47,900 2024
Rescue K9-1-1 Inc AL$111,394 President $12,000 $13,560 2024
Dogs In Danger Rescue Inc NY$99,837 President $5,200 $4,915 2024
New York Therapy Animals Inc NY$111,789 Executive Director $42,956 $40,599 2024
Feline Rescue Network CO$99,540 Secretary $6,901 $6,921 2024
Sylvan Lake Improvement Assoc IN$99,336 President $8,000 $9,085 2023
Ii Northeast Fishery Sector Ii MA$113,975 Manager $101,206 $97,932 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default72nd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted69th

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 (Virginia Borden) 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 107 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 72nd 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.