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PeerBasis
Compensation Comparability Determination

Marion Winston Court Services

Executive Director / CEO

EIN 870716204
AL · NTEE I50
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Judie Osborn, Executive Director / CEO ($112,544) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Judie Osborn — 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

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25,263 total compensation of comparable organizations → $197,250 $112,544
$48,46210th
$62,21125th
$76,587Median
$109,93975th
$149,93690th
$112,544This org · 76th
p10$48,462
p25$62,211
p50$76,587
p75$109,939
p90$149,936
$112,544

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
The Spector Criminal Justice Training CT$486,702 Secretary $96,961 $86,637 2023
The Fund For Modern Courts Inc NY$458,247 Executive Director $158,196 $132,320 2024
Clean Slate Utah UT$494,327 Executive Di $78,048 $76,124 2023
Pennsylvanians For Modern Courts PA$455,446 President & Ceo $150,087 $138,542 2024
Vermonters For Criminal Justice Reform VT$502,546 Key Employee $97,490 $90,829 2024
Athens-oconee Casa Incorporated GA$514,045 Executive Director $44,333 $41,261 2024
Rutland County Court Diversion And Restorative Justice Center Inc VT$521,340 Executive Director $68,540 $62,211 2025
Wisconsin Equal Justice Fund Inc WI$406,466 Executive Director $60,958 $58,928 2024
Unshakeable NV$588,942 President $117,017 $108,572 2024
Northeastern Indiana Casa Inc IN$350,955 Executive Di $25,881 $25,263 2024
Black And Missing Foundation MD$602,887 Co-founder & Ceo $88,500 $76,587 2024
Children's Guardian Fund FL$613,554 Executive Di $88,000 $76,522 2024
Center For Community Justice Inc IN$327,515 Executive Di $53,000 $53,263 2023
Center For Justice And Human Dignity AZ$653,949 Executive Dir. $221,578 $197,250 2024
Casa Of Johnson County Inc TX$664,047 Executive Director $68,958 $63,850 2024
Capital Representation VA$665,724 Executive Di $119,480 $109,939 2023
National Police Accountability Project Inc KS$690,491 Executive Director $162,234 $167,026 2023

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 default76th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted76th

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 (Judie Osborn) 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 17 similarly situated organizations (Same NTEE sector (I50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $112,544 is reasonable (approximately the 76th 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.