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PeerBasis
Compensation Comparability Determination

South Pacific County Humane Society

Executive Director / CEO

EIN 911187417
WA · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Tokarz, Executive Director / CEO ($48,192) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,339 total compensation of comparable organizations → $106,364 $48,192
$21,19810th
$27,97425th
$44,247Median
$66,18475th
$71,18590th
$48,192This org · 53rd
p10$21,198
p25$27,974
p50$44,247
p75$66,184
p90$71,185
$48,192

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 WA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Down The Stretch RanchWA $338,727$72,573 990
Orcas Animal Protection SocietyWA $327,485$70,260 990
Thurston County Humane SocietyWA $318,563$66,887 990
Kitten Rescue Of Mason CountyWA $396,894$23,163 990
Cats MeowWA $307,110$66,184 990
Puget Sound Goat Rescue And AdoptionWA $300,712$44,247 990
Seattle Animal Shelter FoundationWA $407,890$106,364 990
Second Chance RanchWA $291,056$8,339 990
Pigs Peace SanctuaryWA $285,356$27,974 990
Save-a-muttWA $281,644$36,000 990
Brigadoon Service DogsWA $442,845$55,363 990
Progressive Animal Welfare SocietyWA $456,867$18,250 990
Paws Of Grays HarborWA $240,779$57,674 990
Resilient Hearts Animal SanctuaryWA $238,040$37,430 990
Sunny Skys Animal Rescue And HospitalWA $475,506$27,140 990
Church Of PugWA $512,431$35,938 990
Heartwood HavenWA $517,763$62,914 990

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 WA 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted53rd

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 (Sara Tokarz) 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 17 similarly situated organizations (Same NTEE sector (D20) + WA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,192 is reasonable (approximately the 53rd 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.