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PeerBasis
Compensation Comparability Determination

Norcal Poodle Rescue

Executive Director / CEO

EIN 943192264
CA · NTEE R99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diana M Kerr, Executive Director / CEO ($18,480) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Diana M Kerr — reported title “Board Chair/President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$760 total compensation of comparable organizations → $178,894 $18,480
$5,76710th
$20,45525th
$45,476Median
$81,09875th
$107,83790th
$18,480This org · 25th
p10$5,767
p25$20,455
p50$45,476
p75$81,098
p90$107,837
$18,480

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Operation Liberation MO$180,778 President/tr $46,152 $56,609 2024
Interfaith Action For Human Rights VA$183,596 Executive Director $40,625 $45,426 2024
American Council For Evangelicals CA$167,334 Outreach & Public Policy Dir. $55,000 $55,000 2024
Justice League Of Greater Lansing MI$157,559 President $5,200 $6,216 2024
Mass Alliance Inc MA$153,675 Executive Di $27,747 $29,729 2023
Center For Self Advocacy Inc NY$153,213 Executive Director $62,258 $65,151 2024
Idaho 2 Fly Inc ID$153,042 Secretary $17,693 $21,797 2024
The Campaign To Keep Guns NY$205,168 Executive Director $15,250 $16,430 2023
Praxis Peace Institute CA$151,241 President $40,800 $40,800 2024
Rhiza Inc NY$206,804 Board Member & Co-founder $13,750 $14,814 2023
National Federation For Just NY$207,109 President $77,664 $81,273 2024
Registrars Of Voters Of Connecticut Inc CT$209,488 Treasurer $700 $760 2024
Milwaukee Freedom Fund Incorporated WI$212,208 Eecutive Dir $85,115 $105,983 2023
Campaign To Decriminalize Sex Work TX$145,433 Political Director $39,299 $45,525 2024
New York Birth Control Action Fund NY$213,837 Executive Dir. $96,665 $108,414 2022
Secular Coalition For America Inc DC$214,141 Exec Director $60,656 $61,641 2024
Iowa Center For Children's Justice IA$217,376 Executive Director $76,325 $99,640 2023
Black Skeptics Los Angeles CA$217,917 Board Member $1,308 $1,308 2024
Texas Coalition To Abolish The Death Penalty TX$222,344 Executive Director $93,150 $107,908 2024
Mississippi Faith Based Coalition For Community Renewal Inc MS$222,524 Executive Director $55,300 $73,432 2023
Sign Research Foundation VA$223,203 Isa President/ceo $127,875 $147,210 2023
Broward Organized Leaders Doing Justice FL$132,971 Lead Organizer $95,708 $107,198 2023
Cultural Engagement Laboratory CA$225,003 President (See Sched O) $7,565 $7,788 2023
50 Roses Foundation MO$226,165 Executive Director $27,500 $33,731 2024
North Carolina Family Policy NC$129,563 President $21,058 $25,198 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 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 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 default25th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted25th

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 (Diana M Kerr) 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 32 similarly situated organizations (Same NTEE sector (R99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,480 is reasonable (approximately the 25th 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.