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PeerBasis
Compensation Comparability Determination

San Joaquin Zoological Society

Executive Director / CEO

EIN 943026992
CA · NTEE D115
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maria Garcia-sheets, Executive Director / CEO ($45,372) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maria Garcia-sheets — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,480 total compensation of comparable organizations → $95,104 $45,372
$4,77210th
$12,86025th
$28,997Median
$72,77175th
$86,69590th
$45,372This org · 69th
p10$4,772
p25$12,860
p50$28,997
p75$72,771
p90$86,695
$45,372

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Fringe Benefits Thrift Store Inc WI$36,594 President $25,000 $31,036 2024
Michigan Animal Health Foundation MI$37,794 Executive Director (Ended 3/24) $13,341 $16,369 2024
Minnesota Federated Humane Societies MN$38,543 Executive Director $78,000 $94,324 2023
Panda Paws Rescue WA$41,319 Director $75,000 $77,762 2025
Mayport Cats Inc FL$29,730 Director $4,800 $5,519 2023
The Puppy Up Foundation TN$42,122 President/director $3,221 $4,024 2024
Savage River Farms Inc MD$42,302 Director $63,983 $71,107 2024
New York State Veterinary Medical NY$43,402 Executive Director $13,411 $14,406 2024
Pawsitive Action Foundation Inc SC$44,304 Treasurer $2,000 $2,480 2024
Unexpected Wildlife Refuge Inc NJ$45,473 Manager $23,400 $24,835 2024
Maine Friends Of Animals ME$25,021 Vice President/executive Director $64,519 $79,066 2023
Friends Of Sunny Florida Animals Inc FL$47,346 P,sec,tr $25,000 $27,917 2024
Hearts Speak Inc NY$48,082 Executive Dir. $28,000 $30,077 2024
Lake Superior Steelhead Association MN$48,274 Secretary/gambling Mgr $83,110 $95,104 2025
Paws Of Franklin County Texas TX$48,783 Acting Executive Director $31,250 $37,159 2024
Jackson County Conservation League MN$49,235 Gambling Manager $7,000 $8,222 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 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 default69th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted56th

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 (Maria Garcia-sheets) 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 16 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,372 is reasonable (approximately the 69th 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.