Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Family Action Of Tennessee Inc

Executive Director / CEO

EIN 204998740
TN · NTEE P01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David E Fowler End 1224, Executive Director / CEO ($82,368) against every comparable organization that fit the selection criteria — 1972 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: David E Fowler End 1224 — reported title “PRESIDENT/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,972 organizations qualified on sector, size, and geography 1,972 within the band form the benchmarked peer set.

Distribution of comparable compensation

$107 total compensation of comparable organizations → $364,078 $82,368
$9,45110th
$21,73725th
$38,898Median
$59,00175th
$76,89290th
$82,368This org · 92nd
p10$9,451
p25$21,737
p50$38,898
p75$59,001
p90$76,892
$82,368

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 TN 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
Your Second Family OH$177,452 Caregiver $27,900 $28,943 2023
Inclusion Zone DC$177,412 Executive Director $92,494 $77,217 2024
Society Of Active Retirees MI$177,704 Executive Director $76,696 $73,371 2025
Low Vision Resource Center Inc TX$177,321 Executive Dir. $79,490 $77,881 2023
Fraser Independent Living Project Iv MN$177,208 Ceo/secretary $25,655 $24,117 2024
Dream Fund TX$177,171 Executive Director $66,000 $62,809 2024
Kaleidoscope Ministries TX$177,997 Executive Director $62,292 $59,280 2024
Dress For Success Louisville Inc KY$177,065 Executive Director $65,000 $66,436 2024
Family Promise Of Irving TX$177,050 Executive Director $50,219 $47,791 2024
Family & Community Services Inc OH$176,962 Executive Director $60,671 $61,134 2024
Mission Of Hope AL$176,939 Executive Dir. $44,400 $45,633 2024
Camp Bluebird Of West Michigan MI$178,194 Executive Dir. $60,030 $60,688 2023
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $34,524 2023
Strategic Community Solutions Inc MI$176,810 Professional Staff Director $2,607 $2,560 2024
Tricircle Corporation CT$176,769 Executive Director $36,000 $33,060 2023
David Woods Kemper Veterans Foundation MO$176,768 Executive Director/trustee $133,333 $138,318 2023
The Shelter For Women Inc CT$178,333 President $89,424 $82,122 2023
United Services For Effective Parenting Ohio Inc OH$176,743 Executive Director $84,825 $85,472 2024
Family Counseling Center Foundation Inc NY$176,619 Executive Director $16,118 $13,856 2024
Overflow Community Thrift Stor MN$176,589 President $23,597 $22,182 2024
Hamilton County Alcohol & Other Drug Prevention Coalition Inc FL$178,572 Executive Director $73,663 $64,137 2025
Pregnancy Center Solutions TX$176,261 Ceo $23,750 $22,602 2024
Konbit Nfp IL$178,884 President $73,350 $70,630 2023
Hope Centers For Children Of Africa WI$179,084 Executive Di $38,001 $38,871 2023
Abbas House Of Welcome TX$179,087 Executive Dir. $13,068 $12,436 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default92nd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted87th

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 (David E Fowler End 1224) 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 1972 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,368 is reasonable (approximately the 92nd 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.