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PeerBasis
Compensation Comparability Determination

Alabaster House

Executive Director / CEO

EIN 853824495
SC · NTEE F22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Magaha, Executive Director / CEO ($71,182) 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 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Magaha — reported title “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

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

Distribution of comparable compensation

$4,325 total compensation of comparable organizations → $377,583 $71,182
$15,53010th
$30,19425th
$61,799Median
$82,17275th
$111,13490th
$71,182This org · 67th
p10$15,530
p25$30,194
p50$61,799
p75$82,172
p90$111,134
$71,182

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 SC 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
East Los Angeles Alcoholism Council CA$490,169 Chairman $14,600 $12,085 2024
Turning Point Evaluation Inc IA$483,893 Member $93,575 $98,212 2024
Kanawha Valley Fellowship Home Inc WV$480,927 Executive Director $58,738 $62,763 2023
Fundacion Creemos En Ti Corporation PR$504,204 Vicepresident $8,000 $8,000 2024
Potters House Substance Abuse Center AZ$507,627 Ceo $4,557 $4,325 2023
Aaron B Lackey Ministries GA$470,460 President $26,000 $25,799 2023
Liberation Institute HI$468,990 Clincial Director $41,215 $35,371 2024
Darp Inc OK$468,439 President $80,600 $82,879 2025
Forge Recovery Center Inc GA$511,887 Director $27,308 $27,097 2023
Thirteen Step House Inc IN$512,241 Executive Director $65,000 $67,646 2023
The Etheridge Foundation CA$463,479 Executive Director $96,500 $79,874 2024
Northwest Network Btlg Survivors Abuse0 WA$457,014 Executive Dir. $322,801 $277,026 2024
A Place Of Restoration LA$456,923 Director $59,085 $62,364 2024
Palmer Drug Abuse Program Houston Inc TX$523,914 Executive Director $111,240 $106,662 2024
Acacia Counseling Inc CO$451,559 President $57,595 $52,937 2024
End It For Good Inc MS$532,175 Ceo $50,454 $53,864 2024
A New Direction For Women And Men Inc FL$539,081 Ceo $20,550 $21,421 2021
Will Work For Recovery MN$436,741 President $116,981 $114,071 2023
Samads House Corp WI$548,456 Chief Executive Office $30,300 $30,333 2024
Be The Bush Ministries TN$430,427 Executive Director $43,600 $43,930 2024
Begin Anew MN$549,520 Exec. Director $64,904 $61,474 2024
Sarasota Addiction Recovery Assistance Inc FL$428,021 President $42,000 $38,938 2023
The Villa Center Inc CA$554,237 Executive Director $77,748 $64,353 2024
Solus Christus Inc NC$422,724 Executive Di $62,000 $61,407 2024
Keene Serenity Center Inc NH$421,322 Executive Director $63,888 $56,547 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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)60th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted63rd

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 (Jennifer Magaha) 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 (F22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,182 is reasonable (approximately the 67th 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.