Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ozark Dale Co Economic Development

Executive Director / CEO

EIN 452551403
AL · NTEE S41
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Holle Smith, Executive Director / CEO ($91,049) against every comparable organization that fit the selection criteria — 556 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Holle Smith — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

556 organizations qualified on sector, size, and geography 556 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $393,078 $91,049
$21,03210th
$46,12325th
$69,468Median
$99,76075th
$140,32590th
$91,049This org · 70th
p10$21,032
p25$46,123
p50$69,468
p75$99,760
p90$140,325
$91,049

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 AL 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
Pan American International Movers Assoc Inc FL$324,061 Exec Director $77,760 $67,617 2024
Partnership For Haddonfield Inc NJ$323,375 Executive Director $68,289 $56,437 2024
Cabinet Makers Association MI$324,296 Executive Director $130,956 $125,117 2024
Nevada Subcontractors Association NV$322,736 President/ceo $138,900 $128,876 2024
Orange County Iranian American CA$322,713 Ceo $86,363 $71,068 2023
Retired Detroit Police & Fire Fighters Assn MI$325,434 President $30,500 $29,140 2024
Building & Supporting Entrepreneurship PA$325,637 President $34,515 $31,860 2024
Finishing Contractors Association Of CA$321,943 President $2,000 $1,557 2025
Fire Sprinkler Contractors Assoc Of Tex TX$321,705 Executive Director $42,004 $40,042 2023
West Virginia Housing Institute Inc WV$321,686 Executive Director $92,319 $95,258 2023
Entomological Society Of America MD$321,510 Executive Director $55,376 $49,337 2023
North Carolina Dermatology Association NC$321,213 Executive Director $17,375 $16,618 2024
Independence Business Alliance PA$321,169 Chief Executive Officer $99,492 $94,552 2023
Powhatan Chamber Of Commerce VA$326,450 Executive Director $65,000 $58,093 2024
Medical Staff Of Good Samaritan Hospital NY$327,109 President $30,000 $25,834 2023
Texas Water Infrastructure Network TX$327,112 Executive Director $245,000 $233,553 2023
Aia Charlotte A Section Of The Nc NC$320,443 Executive Director $113,131 $111,398 2023
Arizona Farm And Ranch Group AZ$320,324 Ceo $45,750 $40,727 2024
Buffalo Niagara Manufacturing Alliance NY$320,173 Executive Director $105,000 $90,419 2023
Martin County Bar Association FL$327,681 Executive Dir. $55,455 $46,979 2025
Tennessee Licensed Professional Counselors Association TN$319,635 Executive Director $12,000 $11,676 2024
Upper Tampa Bay Regional Chamber Of Commerce Inc FL$328,174 President $72,048 $62,650 2024
College Of Commerical Arbitrators TX$328,221 Executive Dir. $73,830 $68,361 2024
Taan Worldwide Inc VA$319,194 President $140,583 $129,356 2023
Texas Association Of Community Schools TX$319,020 Executive Director $157,650 $142,209 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default70th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted66th

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 (Holle Smith) 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 556 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,049 is reasonable (approximately the 70th 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.