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PeerBasis
Compensation Comparability Determination

Morgan County Court Services I

Executive Director / CEO

EIN 472697166
AL · NTEE F22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paulette Gann, Executive Director / CEO ($55,650) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,762 total compensation of comparable organizations → $133,531 $55,650
$14,47910th
$19,26025th
$38,709Median
$52,07575th
$65,74990th
$55,650This org · 83rd
p10$14,479
p25$19,260
p50$38,709
p75$52,075
p90$65,749
$55,650

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.

OrganizationStateTotal revenueTotal compSource
The Way Homes IncMD $244,388$25,575 990
Breakaway IncMN $242,711$55,045 990
Peniel Recovery Ministries IncGA $242,375$30,375 990
Prodigal Daughters Journey Home IncFL $252,710$10,136 990
Freedom House Of Mecklenburg IncNC $240,894$38,709 990
Gateway Of Hope AddictionNC $237,497$43,353 990
Pri Counseling Services IncNC $258,830$29,913 990
Free State Regional Svc Ctr Of Na IncMD $261,601$28,086 990
Merit Family ServicesTX $264,963$13,421 990
Recovery Community Foundation OfGA $265,304$54,241 990
Cornerstone For HopePA $226,245$49,846 990
Wyoming Professional Assistance ProgramWY $223,305$86,648 990
Never Alone TransitionalTN $223,094$51,339 990
Family Care Excellence IncorporatedOH $222,524$42,852 990
Tobiah Life CenterNJ $220,249$19,260 990
Grace House NorcalCA $219,187$33,410 990
180 Center IncTN $281,032$39,259 990
Central California Fellowship OfCA $211,610$52,075 990
Miller Fellowship House IncCA $283,201$16,354 990
Step By Step RecoveryGA $286,832$19,188 990
Kansas City Kansas Alcohol SafetyKS $205,633$38,852 990
One Bridge To Hope IncKY $202,538$39,481 990
Capstone Recovery Center IncNC $201,000$34,470 990
There Is Victory In Jesus RecoveryTX $199,477$10,938 990
City Of Refuge Hopewell IncVA $296,103$14,479 990

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 default83rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted78th

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 (Paulette Gann) 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 41 similarly situated organizations (Same NTEE sector (F22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,650 is reasonable (approximately the 83rd 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). 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.