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PeerBasis
Compensation Comparability Determination

Palomacy Pigeon And Dove Adoptions

Executive Director / CEO

EIN 872836252
CA · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Young, Executive Director / CEO ($64,480) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,244 total compensation of comparable organizations → $106,732 $64,480
$12,56310th
$19,25425th
$36,948Median
$84,08575th
$94,70990th
$64,480This org · 63rd
p10$12,563
p25$19,254
p50$36,948
p75$84,085
p90$94,709
$64,480

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.

OrganizationStateTotal revenueTotal compSource
Vegan Hacktivists IncMD $256,459$19,512 990
Mary Ann Morris Animal SocietySC $255,671$68,990 990
Pawfect Life Rescue IncMA $252,378$34,461 990
Fifty Shades Of Furr IncMD $285,695$38,030 990
Michigan Doodle Rescue ConnectMI $287,327$13,660 990
Hickory Nut Gap Farm Education Project IncNC $240,127$18,479 990
Valley Animal Haven & Adoption CenterCA $289,619$35,866 990
Petmatchmaker Rescue SouthTN $291,760$23,384 990
Connecticut For Animals Education FundCT $300,593$84,801 990
The Bunny MuseumCA $223,633$9,600 990
Humane Society Of Eastern OregonOR $223,612$64,527 990
Nevada Wildlife FederationNV $221,756$95,538 990
Norcal Bully Breed RescueCA $309,542$106,732 990
Human-animal Alliance IncFL $217,629$89,605 990
Animalluvr's Dream Rescue IncFL $313,312$34,979 990
Wagging Tails RescueNV $324,734$83,846 990
Lucks Rescue IncGA $326,475$12,093 990
Tailored Rides Equine Assisted Therapy IncTX $327,165$22,601 990
Paws & PalsMO $329,954$63,141 990
Hec Hooves Of Joy IncWI $333,687$97,124 990
Carson City Cares IncNV $344,255$18,405 990
Ruth Steinert Memorial SpcaPA $367,298$49,298 990
Cats Of San BernardinoCA $376,854$92,776 990
Elder Pet CareCO $382,149$3,244 990

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 default63rd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Elizabeth Young) 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 24 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,480 is reasonable (approximately the 63rd 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). 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.