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PeerBasis
Compensation Comparability Determination

Alabama Public Health Association Inc

Executive Director / CEO

EIN 630937081
AL · NTEE E70Z
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Shelia Puckett, Executive Director / CEO ($9,176) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shelia Puckett — reported title “PAST EXECUTIVE 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,171 total compensation of comparable organizations → $1,351,200 $9,176
$7,55510th
$15,03025th
$25,327Median
$131,21275th
$168,57990th
$9,176This org · 14th
p10$7,555
p25$15,030
p50$25,327
p75$131,212
p90$168,579
$9,176

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
Beaumont Medical Transportation MI$10,071 Ceo $1,373,681 $1,351,200 2023
Loretto Hospital Foundation IL$10,181 President $84,361 $79,037 2023
Plains Medical Foundation TX$9,267 Ceo $25,388 $23,507 2024
Manor Care Of Lacey Wa Association OH$10,288 Ceo $14,012 $13,737 2024
Barber Services Systems Inc PA$10,500 President/ceo $14,164 $13,460 2023
Sk Therapy Associates Inc TN$10,557 Executive Di $23,746 $23,104 2024
Illinois Valley Community Hospital IL$10,912 Chair/president & Ceo $67,008 $60,978 2024
Bering Omega Community Health Services TX$8,453 President/ceo $19,835 $18,908 2023
Los Angeles Free Clinic Hollywood Center CA$11,197 Chief Executive Officer $15,662 $12,889 2023
Pendleton Emergency Ambulance IN$11,198 Treasurer $1,200 $1,171 2024
University Medical Services Foundation KY$8,002 President $6,800 $6,962 2023
University Physicians Group Inc KY$8,000 Chairman $803,217 $778,190 2025
The Harbor Lights Foundation Inc NY$11,487 Dir Of Ed & $39,173 $33,733 2023
Carilion Biomedical Institute VA$7,870 Director $167,911 $150,069 2024
Connected Care Of Southeastern MA$12,045 President & Ceo $183,307 $152,473 2024
Heritage Care Connection Inc KY$7,037 Executive Director $21,312 $21,194 2024
St Joseph'scandler Health System GA$6,949 President & $28,189 $27,011 2023
St Barnabas Community Enterprises Inc NY$6,884 President & Ceo $27,455 $23,643 2023
Meaningful Autistic Resources For Kids Mark LA$6,762 President $1,282 $1,345 2023
Covenant Aco Inc WA$6,591 Ceo $205,579 $170,369 2024
Hospice Care In Westchester And Putnam Inc NY$13,008 Ceo $70,612 $60,807 2023
The Osluv Project MN$14,432 Secretary/exec Director $162,474 $148,604 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 2024 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted9th

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 (Shelia Puckett) 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 22 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,176 is reasonable (approximately the 14th 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.