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PeerBasis
Compensation Comparability Determination

The Childrens Advocacy Center

Executive Director / CEO

EIN 631006087
AL · NTEE I72Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lori Lumsden Harris, Executive Director / CEO ($72,712) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lori Lumsden Harris — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,625 total compensation of comparable organizations → $164,130 $72,712
$51,02910th
$61,32225th
$72,610Median
$83,21475th
$111,72390th
$72,712This org · 50th
p10$51,029
p25$61,322
p50$72,610
p75$83,214
p90$111,723
$72,712

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
Kids Inc Child Advocacy Center NM$500,724 Executive Di $75,140 $72,879 2025
Casa Of The Northern Bluegrass Region Inc KY$489,238 Executive Director $84,836 $86,859 2023
Childrenz Haven TX$509,939 Executive Di $66,200 $61,296 2024
Court Appointed Special Advocates CO$510,174 Executive Di $87,919 $78,035 2024
The Exchange Club Child Abuse Prevention CA$512,550 Executive Direc $70,697 $56,507 2024
Exchange Club Center For The Prevention Of Child Abuse Of Rome Georgia Inc GA$513,913 Executive Director $82,191 $76,496 2024
C A R E NC$519,469 Executive Dir. $83,735 $80,087 2024
Kidpower Of Colorado Inc CO$474,224 Executive Director $75,229 $68,743 2023
Prevent Child Abuse Gordon County Inc GA$471,959 Exec. Director $69,599 $64,777 2024
Family Network Inc AR$525,175 Director $45,920 $49,189 2023
Capital City Casa MO$532,445 Executive Director $60,830 $61,399 2023
Coastal Family Partners AL$535,950 Executive Director $73,037 $73,037 2024
Morgan County Child Advocacy Center AL$459,353 Executive Di $65,650 $67,589 2023
Family Safety Network Inc ID$458,468 Executive Di $70,565 $69,484 2024
Childrens Advocacy Center Of IL$439,994 Executive Direc $77,214 $68,455 2025
Safe Harbor Child Advocacy Center VA$557,873 Executive Di $86,722 $77,507 2024
Tree Top Child Advocacy Center CO$438,615 Executive Director $82,531 $73,252 2024
Alaska Childrens Alliance AK$560,149 Executive Director $80,732 $71,444 2024
Exchange Club Center For The Prevention NC$435,548 Executive Dir. $63,212 $60,458 2024
Mountain Circuit Casa Inc GA$561,428 Executive Director $64,543 $60,071 2024
Exchange Club Family Skills Center AL$432,917 Executive Dir. $61,739 $61,739 2024
Facing Foster Care In Alaska AK$564,596 Director And Youth Specialist $35,111 $31,072 2024
Imperial County Child Abuse CA$431,490 Executive Director $62,010 $49,564 2024
Russell County Child Advocacy Ctr AL$428,782 Executive Director $88,076 $90,678 2023
International Society For The Prevention Of Child Abuse And Neglect CO$568,736 Executive Director $184,920 $164,130 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 default50th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted49th

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 (Lori Lumsden Harris) 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 70 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,712 is reasonable (approximately the 50th 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.