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PeerBasis
Compensation Comparability Determination

Autauga Elmore Community Correction

Executive Director / CEO

EIN 455080994
AL · NTEE I44
FY ending 2021-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer L Smith, Executive Director / CEO ($61,541) against every comparable organization that fit the selection criteria — 388 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer L Smith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

388 organizations qualified on sector, size, and geography 388 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7 total compensation of comparable organizations → $325,319 $61,541
$14,46110th
$30,05725th
$45,318Median
$61,52875th
$77,79590th
$61,541This org · 75th
p10$14,461
p25$30,057
p50$45,318
p75$61,528
p90$77,795
$61,541

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
Second Chance And Reentry Services OK$228,340 Executive Dir. $10,462 $9,872 2022
Crossroads For Florida Kids Inc FL$228,940 Executive Director $105,000 $78,877 2024
Ronnies House CA$230,126 Executive Director $500 $345 2024
International Prison Ministry Inc CA$226,747 Asst Director $51,750 $36,788 2023
Front Range Casa Gal Inc MT$230,891 Executive Director $69,351 $59,778 2024
Butler Alcohol Countermeasures Program PA$230,925 Director $61,181 $48,787 2024
Inside Out Network Inc AZ$225,997 President And Executive Director $89,165 $68,571 2024
Casa Of Hill County Texas TX$225,648 Exec Dir 6.2 $36,300 $29,894 2023
Barbara Schneider Foundation MN$225,546 Executive Director $46,825 $36,998 2024
Colorado Judicial Institute CO$231,683 Executive Dir. $80,310 $61,578 2024
Poetic Justice Inc OK$231,741 Executive Dir. $37,188 $33,712 2023
The Childrens Advocacy Center Of Cleveland County NC$232,013 Executive Director $68,289 $54,969 2025
Conservatives For Criminal Justice Reform NC$225,000 Executive Director $85,299 $70,477 2024
Jail Project Of Texas TX$224,991 Executive Dir. $103,255 $82,593 2024
Haven Of Loveinc TX$224,939 Principal Of $54,560 $43,642 2024
Partners In Restorative Initiatives Inc NY$232,097 Co Executive Director $62,518 $45,174 2024
Warren Washington Care Center NY$232,516 Executive Dir. $57,081 $41,245 2024
Kim Logan Communications MI$224,139 President $24,000 $19,809 2024
The Vermont Children's Alliance VT$232,894 Executive Director $65,944 $53,076 2024
Apoyo Legal Migrante Asociado CA$223,565 President $41,798 $29,714 2023
Connecticut Center For Nonviolence CT$223,380 Executive Dir. $69,998 $54,031 2023
Rutland County Child First VT$233,936 Executive Di $50,346 $40,521 2024
Ch Pennsylvania Under - 21 Holdings Inc PA$233,999 Former Executive Director $52,048 $42,730 2023
Heartland Casa NE$222,415 Executive Di $47,000 $39,381 2025
Newport Community Justice Ctr Inc VT$234,811 Executive Director $66,961 $53,894 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2021 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 default75th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted71st

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 (Jennifer L 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 388 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,541 is reasonable (approximately the 75th 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.