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PeerBasis
Compensation Comparability Determination

North Alabama Court Referral

Executive Director / CEO

EIN 631134786
AL · NTEE I40
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Carol W Roberts, Executive Director / CEO ($123,820) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Carol W Roberts — reported title “EXEC DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$400 total compensation of comparable organizations → $294,017 $123,820
$10,35810th
$30,06325th
$48,917Median
$68,67175th
$87,67090th
$123,820This org · 98th
p10$10,358
p25$30,063
p50$48,917
p75$68,671
p90$87,670
$123,820

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
R-3 Restorations KY$303,947 Executive Di $77,809 $79,664 2023
Released FL$307,763 Executive Director $20,142 $17,063 2025
Phoenix Rising Transitions OR$309,798 Executive Director $55,274 $48,917 2023
1 Hundred Years Enterprise Foundation CA$310,760 President $8,775 $7,221 2023
Unlock Tomorrow CA$292,428 President $48,560 $38,813 2024
Women Of Substance & Men Of Honor CA$311,830 President $43,551 $35,838 2023
Fou Movement Inc CA$312,488 Ceo $19,900 $15,906 2024
A Safe Space Of St Charles LA$289,384 Executive Director $26,004 $26,505 2024
Childrens Voice Casa Inc GA$318,188 Executive Dir. $66,540 $63,759 2023
The Four-seven Inc OH$280,797 Executive Director $73,392 $71,953 2024
Mileposts Foundation Inc FL$323,586 President $2,119 $1,843 2024
Communities For Restorative Justice MA$324,292 Executive Director $110,058 $91,545 2024
Navajo Bic Overcomers NM$328,873 Executive Di $4,235 $4,216 2024
Smile Inc WI$329,122 Ceo $67,525 $67,205 2023
Transitions Of Dyer County TN$335,492 Executive Director $45,050 $43,832 2024
Ncircle Inc KS$338,461 Executive Dir. $69,973 $72,040 2023
Bethany Haven Inc KY$344,379 Executive Director $52,648 $51,008 2025
Trinity Restoration Ministries TX$346,973 President/executive Director $27,000 $25,739 2023
Made Transitional Services NY$255,204 Executive Dir. $30,327 $27,187 2022
Treatment Court Foundation Of Sweetwater County WY$250,657 Coordinator $55,750 $56,891 2023
Joshua's Promise Ministries Inc FL$353,006 President $37,200 $32,348 2024
Made New Foundation Inc CA$246,584 Executive Director $16,500 $13,188 2024
Women Of Hope Inc OH$245,629 Executive Director $62,500 $63,084 2023
Battered But Not Broken SC$245,008 Executive Director And Founde $50,485 $50,191 2023
Rebuilding Exoffenders Successfully FL$360,213 Executive Director $72,000 $62,609 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted96th

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 (Carol W Roberts) 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 55 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $123,820 is reasonable (approximately the 98th 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.