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PeerBasis
Compensation Comparability Determination

Russell County Child Advocacy Ctr

Executive Director / CEO

EIN 582352811
AL · NTEE I72
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lynn Hammock, Executive Director / CEO ($88,076) 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 90th percentile of comparable organizationswithin the typical range

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 $88,076
$40,75910th
$55,11425th
$64,833Median
$74,31075th
$85,18890th
$88,076This org · 90th
p10$40,759
p25$55,114
p50$64,833
p75$74,310
p90$85,188
$88,076

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
Operation Sandcastle IncFL $426,271$133,537 990
Imperial County Child AbuseCA $431,490$48,142 990
Exchange Club Family Skills CenterAL $432,917$59,968 990
Exchange Club Center For The PreventionNC $435,548$58,723 990
Tree Top Child Advocacy CenterCO $438,615$71,151 990
Childrens Advocacy Center OfIL $439,994$66,491 990
Parent Aid - Child Abuse Prevention CenterAZ $417,068$57,191 990
Friends Of Alameda County Casa IncCA $412,979$74,297 990
Child Abuse & Beyond IncTX $411,249$137,512 990
Voices For Children Of Broward CountyFL $407,923$76,623 990
Maryland Children's Alliance IncMD $405,449$90,773 990
Kids Free To GrowME $404,403$37,971 990
Kukui Children's FoundationHI $402,586$49,724 990
Family Safety Network IncID $458,468$67,491 990
Morgan County Child Advocacy CenterAL $459,353$65,650 990
Shining Star Children's AdvocacyIL $397,432$64,833 990
Healthy Kids A Family Resource NetworkME $395,444$64,237 990
Building Hope Today IncID $386,410$94,607 990
Prevent Child Abuse Gordon County IncGA $471,959$62,918 990
Kidpower Of Colorado IncCO $474,224$66,771 990
Marion County Child Advocacy CenterWV $381,928$57,098 990
Kidsafe Collaborative IncVT $379,951$70,265 990
Molokai Child Abuse Prevention PathHI $379,872$68,927 990
Casa Of The Northern Bluegrass Region IncKY $489,238$84,367 990
Cambria County Child AdvocacyPA $365,235$68,332 990

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 default90th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted87th

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 (Lynn Hammock) 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 $88,076 is reasonable (approximately the 90th 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.