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PeerBasis
Compensation Comparability Determination

First Priority Of Alabama Inc

Executive Director / CEO

EIN 631054342
AL · NTEE Z99Z
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Debi Deboer, Executive Director / CEO ($77,520) against every comparable organization that fit the selection criteria — 216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Debi Deboer — reported title “BOARD MEMBER/EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

216 organizations qualified on sector, size, and geography 216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$717 total compensation of comparable organizations → $443,393 $77,520
$15,36810th
$41,63125th
$61,947Median
$85,74275th
$116,03790th
$77,520This org · 67th
p10$15,368
p25$41,631
p50$61,947
p75$85,742
p90$116,037
$77,520

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
Murphys Giving Market Inc PA$519,512 Founding Dir $12,967 $11,970 2024
Treasure Coast Victory Childrens Home Inc KY$521,804 President $82,250 $84,211 2023
The State Chamber Research Foundation OK$523,070 President & Ceo $123,079 $125,449 2024
Northern Lakes Economic Alliance MI$518,068 President $74,313 $71,000 2024
Silver Sage Manor Inc NV$524,520 Executive Director $110,027 $105,102 2023
🔒 211 more comparable organizations — included in the purchased report

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 default67th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted56th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 216-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.