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PeerBasis
Compensation Comparability Determination

Alliance For Law And Liberty Inc

Executive Director / CEO

EIN 205001627
TN · NTEE P40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David E Fowler End 1224, Executive Director / CEO ($23,232) against every comparable organization that fit the selection criteria — 134 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David E Fowler End 1224 — reported title “PRESIDENT/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

134 organizations qualified on sector, size, and geography 134 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,897 total compensation of comparable organizations → $122,579 $23,232
$13,94410th
$27,71325th
$45,476Median
$60,06175th
$78,50790th
$23,232This org · 16th
p10$13,944
p25$27,713
p50$45,476
p75$60,061
p90$78,507
$23,232

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 TN 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
Zoe Ministries Inc TN$212,693 Director $33,190 $34,170 2023
Pregnancy Aid Inc Of Eastern MI$210,563 Executive Di $40,300 $39,573 2024
Legacy Family Network Foundation OK$209,839 Ames $48,400 $50,702 2024
Beyond New Beginnings MN$209,746 Executive Director $50,001 $48,391 2023
Lane County Diaper Bank OR$209,574 Director $30,191 $26,673 2024
Ab Ourhistory MN$214,037 Ceo $2,725 $2,637 2023
Parenting Special Kids Network Inc AZ$209,059 Ceo/president $91,380 $83,607 2024
Family Lines MT$208,913 Founder Manager $88,000 $90,244 2024
Center For Mighty Marriages And Families Inc TX$216,120 President $86,500 $82,317 2024
Tahoe Childrens Foundation NV$206,916 Executive Director $63,000 $60,077 2024
Pregnancy Help Center Of Williamson County TX$206,654 Executive Director $41,481 $40,641 2023
Give For A Smile CA$206,436 Director $27,309 $22,434 2024
The Remedy Project GA$205,916 Executive Director $43,333 $44,425 2022
Lasalle County Casa IL$217,450 Executive Dir. $69,499 $66,922 2023
Pathway Resource Center AR$217,625 Board Member $30,000 $32,081 2024
National Safe Haven Alliance AZ$205,556 President $43,264 $40,753 2023
Washington Mindcare Institute VA$205,172 President $36,000 $32,216 2025
Resources Of Hope Inc IN$218,580 Executive Director $32,307 $33,369 2023
Coastal Counseling Center Inc GA$219,517 Executive Di $27,495 $28,188 2022
Little Hands A Parent Child Center CA$203,667 Executive Dir. $69,413 $58,706 2023
Pattys Hope VA$203,539 Executive Director $49,109 $45,110 2024
Pregnancy Resources Of Mississippi MS$202,384 Executive Director $42,024 $45,842 2023
New Beginnings Therapy Services Inc PA$221,773 President $115,210 $109,302 2024
Trotter House Of Evansville Inc IN$201,252 Chief Executive Officer $31,503 $32,540 2023
Cure Lgmd2i Foundation PA$222,772 President/ceo $45,000 $42,692 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted97th

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 (David E Fowler End 1224) 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 134 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,232 is reasonable (approximately the 16th 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.