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PeerBasis
Compensation Comparability Determination

The Alabama Association Of School

Executive Director / CEO

EIN 631245929
AL · NTEE B94
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Norred, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heather Norred — reported title “CHIEF FINANCIAL OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,420 total compensation of comparable organizations → $111,533 $5,000
$11,52310th
$23,41825th
$37,298Median
$69,56275th
$95,18390th
$5,000This org · 7th
p10$11,523
p25$23,418
p50$37,298
p75$69,562
p90$95,183
$5,000

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
Rockaway Borough Education Foundation A NJ$318,305 Secretary $66,388 $56,318 2024
Middlebury Studio School VT$346,085 Executive Di $60,192 $59,264 2023
Oxford Educational Foundation PA$349,829 Executive Director $24,978 $23,057 2025
Post WA$359,523 Executive Director Starting Sept 2024 $33,580 $27,829 2025
Parent Venture Corporation CA$364,745 President $121,500 $99,683 2024
Globallead OH$289,547 Executive Di $79,357 $79,860 2024
Early County Literacy Task Force GA$282,919 Executive Di $20,806 $19,876 2024
Tried & True Parenting Inc OH$276,093 Executive Director $56,860 $57,220 2024
Eagle County Charter Academy CO$264,003 Principal $31,741 $28,918 2024
Heart To Home Learning GA$253,628 Chief Executive Officer $24,175 $23,778 2023
Faith Hope And Love Global Ministries MN$247,159 President/chair/secretary $118,800 $111,533 2024
Penfield Patriots Sports Booster NY$415,238 Treasurer - Resigned 3/27/23 $5,000 $4,420 2023
Bobcat Swim Club Parents Assoc OH$238,432 Club Directo $36,000 $37,298 2023
Auburn Mountainview Booster Club WA$229,645 Treasurer $7,000 $5,954 2024
Atlanta Thrive Parent Institute Inc GA$475,053 Executive Director $92,568 $88,434 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 2025 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 default7th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted7th

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 (Heather Norred) 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 15 similarly situated organizations (Same NTEE sector (B94), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 7th 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.