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PeerBasis
Compensation Comparability Determination

Morgan County Child Advocacy Center

Executive Director / CEO

EIN 470914970
AL · NTEE I72
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Misty Cowger, Executive Director / CEO ($65,650) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,549 total compensation of comparable organizations → $159,422 $65,650
$48,20010th
$57,24825th
$68,332Median
$78,55975th
$102,43390th
$65,650This org · 45th
p10$48,200
p25$57,248
p50$68,332
p75$78,559
p90$102,433
$65,650

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
Family Safety Network Inc ID$458,468 Executive Di $70,565 $67,491 2024
Prevent Child Abuse Gordon County Inc GA$471,959 Exec. Director $69,599 $62,918 2024
Kidpower Of Colorado Inc CO$474,224 Executive Director $75,229 $66,771 2023
Childrens Advocacy Center Of IL$439,994 Executive Direc $77,214 $66,491 2025
Tree Top Child Advocacy Center CO$438,615 Executive Director $82,531 $71,151 2024
Exchange Club Center For The Prevention NC$435,548 Executive Dir. $63,212 $58,723 2024
Exchange Club Family Skills Center AL$432,917 Executive Dir. $61,739 $59,968 2024
Imperial County Child Abuse CA$431,490 Executive Director $62,010 $48,142 2024
Casa Of The Northern Bluegrass Region Inc KY$489,238 Executive Director $84,836 $84,367 2023
Russell County Child Advocacy Ctr AL$428,782 Executive Director $88,076 $88,076 2023
Operation Sandcastle Inc FL$426,271 Officer & President $158,103 $133,537 2024
The Childrens Advocacy Center AL$498,415 Executive Director $72,712 $70,626 2024
Kids Inc Child Advocacy Center NM$500,724 Executive Di $75,140 $70,788 2025
Parent Aid - Child Abuse Prevention Center AZ$417,068 Executive Director $67,893 $57,191 2025
Friends Of Alameda County Casa Inc CA$412,979 Executive Dir. $95,700 $74,297 2024
Child Abuse & Beyond Inc TX$411,249 Executive Di $152,900 $137,512 2024
Childrenz Haven TX$509,939 Executive Di $66,200 $59,538 2024
Court Appointed Special Advocates CO$510,174 Executive Di $87,919 $75,796 2024
Voices For Children Of Broward County FL$407,923 President & Ceo $90,720 $76,623 2024
The Exchange Club Child Abuse Prevention CA$512,550 Executive Direc $70,697 $54,886 2024
Maryland Children's Alliance Inc MD$405,449 Executive Director $104,893 $90,773 2023
Exchange Club Center For The Prevention Of Child Abuse Of Rome Georgia Inc GA$513,913 Executive Director $82,191 $74,302 2024
Kids Free To Grow ME$404,403 Executive Director $43,293 $37,971 2025
Kukui Children's Foundation HI$402,586 Executive Director $60,000 $49,724 2023
C A R E NC$519,469 Executive Dir. $83,735 $77,789 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 2023 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 default45th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted44th

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 (Misty Cowger) 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 71 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,650 is reasonable (approximately the 45th 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.