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

Tecate Horse Rescue Inc

Executive Director / CEO

EIN 883340447
CA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Jr Ortiz, Executive Director / CEO ($5,685) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,885 total compensation of comparable organizations → $120,000 $5,685
$10,50010th
$16,94825th
$35,260Median
$63,22375th
$83,64590th
$5,685This org · 5th
p10$10,500
p25$16,948
p50$35,260
p75$63,223
p90$83,645
$5,685

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
Foster TalesCA $250,212$76,219 990
Fresno Bully Rescue IncCA $250,829$34,520 990
West Coast Cane Corso RescueCA $251,584$10,000 990
Life Animal RescueCA $252,180$18,738 990
Have-a-heart Humane SocietyCA $245,478$16,315 990
Paw FundCA $244,770$60,000 990
Snap CatsCA $244,110$61,780 990
Animal Rescue Of FresnoCA $256,925$16,896 990
Bad RapCA $242,664$100,564 990
Otra-mas IncCA $241,780$15,814 990
River Otter Ecology ProjectCA $241,321$97,104 990
Kitten Central Of Placer County IncCA $261,760$21,600 990
Norcal Aussie Rescue IncCA $263,422$115,712 990
Dharamsala Animal RescueCA $235,102$120,000 990
Underdog Heroes IncCA $229,357$30,687 990
The Pet Adoption Center Of O CCA $224,822$81,848 990
Vegan WorldCA $279,887$16,965 990
Allys Animal RescueCA $280,087$10,523 990
Beagle Rescue IncCA $219,695$44,991 990
Barking LotCA $286,118$15,443 990
Tazzy Animal Rescue Fund IncCA $210,832$27,135 990
Gabby's Animal Rescue IncCA $210,765$42,829 990
Bird Ally XCA $294,077$10,295 990
Susie Spector FoundationCA $205,497$76,404 990
The Pet FundCA $204,014$30,000 990

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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Martin Jr Ortiz) 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 40 similarly situated organizations (Same NTEE sector (D20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,685 is reasonable (approximately the 5th 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.