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PeerBasis
Compensation Comparability Determination

Connecticut For Animals Education Fund

Executive Director / CEO

EIN 934242089
CT · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Lombella, Executive Director / CEO ($78,098) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,987 total compensation of comparable organizations → $98,296 $78,098
$11,71510th
$17,97025th
$35,024Median
$77,21975th
$86,96990th
$78,098This org · 76th
p10$11,715
p25$17,970
p50$35,024
p75$77,219
p90$86,969
$78,098

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 CT 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
Petmatchmaker Rescue South TN$291,760 Director $19,210 $21,536 2024
Norcal Bully Breed Rescue CA$309,542 President $103,670 $98,296 2023
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $33,031 2023
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $32,214 2022
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $12,581 2023
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $35,024 2024
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $77,219 2024
Lucks Rescue Inc GA$326,475 President $10,385 $11,137 2024
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $20,815 2023
Paws & Pals MO$329,954 Ceo $50,000 $58,150 2023
Hec Hooves Of Joy Inc WI$333,687 Treasurer $78,000 $89,447 2023
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $59,383 2024
Carson City Cares Inc NV$344,255 President $15,400 $16,950 2023
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $17,970 2023
Mary Ann Morris Animal Society SC$255,671 President $58,615 $63,537 2025
Pawfect Life Rescue Inc MA$252,378 Vice Preside $33,114 $31,737 2024
Hickory Nut Gap Farm Education Project Inc NC$240,127 Executive Director $15,000 $17,018 2023
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $45,401 2024
Cats Of San Bernardino CA$376,854 Vice President $86,565 $85,443 2022
The Bunny Museum CA$223,633 President $9,600 $8,841 2024
Humane Society Of Eastern Oregon OR$223,612 Executive Di $60,000 $59,427 2024
Nevada Wildlife Federation NV$221,756 Executive Dir. $84,480 $87,987 2025
Elder Pet Care CO$382,149 President $2,921 $2,987 2024
Human-animal Alliance Inc FL$217,629 Exec Director; Treasurer & Secretary $80,000 $82,522 2023
4e Kennels Healing Hearts Inc NV$408,217 President $71,500 $78,697 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2024 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 CT 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 default76th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted76th

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 (James Lombella) 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 25 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,098 is reasonable (approximately the 76th 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.