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PeerBasis
Compensation Comparability Determination

Alabama Association Of Elementary

Executive Director / CEO

EIN 630500564
AL · NTEE B24C
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rickey Darby, Executive Director / CEO ($23,500) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rickey Darby — reported title “AAESA AST EX 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

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,027 total compensation of comparable organizations → $71,792 $23,500
$2,21210th
$4,81725th
$17,203Median
$43,57975th
$54,74090th
$23,500This org · 60th
p10$2,212
p25$4,817
p50$17,203
p75$43,579
p90$54,740
$23,500

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
Firefly Education LA$162,356 Director $51,500 $52,492 2023
Community Christian School Of IN$161,955 Director $63,600 $62,082 2023
Solon Academy Inc OH$166,891 Board Member $1,125 $1,103 2023
Open Fields Inc VT$158,919 Director/head Of School $4,320 $3,909 2024
Huaxia Chinese School At Montgomery Inc NJ$153,698 Board Member $1,280 $1,027 2024
Boulder Sudbury School CO$176,598 Secretary And Teacher $6,516 $5,473 2025
Ohr Zahava TX$179,842 Vice President $47,630 $44,102 2023
Oakville Community Christian OR$143,240 President $18,088 $14,713 2025
Huaxia Chinese School At Bridgewate NJ$184,351 Principal $8,480 $6,807 2024
Oklahoma School Of Innovation And Experiential Learning Inc OK$141,809 President $55,000 $56,059 2023
St Catherine Of Siena Academy NY$186,368 Chair & Trea $4,090 $3,323 2024
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $13,573 2023
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $4,817 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $24,135 2025
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $30,116 2024
Kardia Classical School WA$196,814 Head Of School $29,358 $23,023 2025
Oyate Hope Academy SD$127,747 Executive Director $50,163 $51,245 2023
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $27,288 2023
Mercy Christian Academy LA$204,384 Board Member $32,296 $32,918 2023
Acton Pittsburgh Inc PA$122,587 Sec $5,498 $5,075 2023
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $35,535 2024
Life Point Christian University Inc AZ$205,771 President $50,400 $43,579 2024
Palmyra Christian Academy MO$206,020 Director $3,550 $3,480 2023
Mate School CO$208,359 Chairman/pre $68,333 $58,911 2024
Marietta Johnson School Of Organic AL$115,900 Board Member $10,900 $10,587 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 default60th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted58th

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 (Rickey Darby) 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 45 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,500 is reasonable (approximately the 60th 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.