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PeerBasis
Compensation Comparability Determination

Duncan Community Residence Inc

Executive Director / CEO

EIN 237451608
OK · NTEE P73Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary A Turner, Executive Director / CEO ($11,902) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $220,443 $11,902
$11,05710th
$28,82825th
$46,476Median
$67,52375th
$97,16990th
$11,902This org · 13th
p10$11,057
p25$28,828
p50$46,476
p75$67,523
p90$97,169
$11,902

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 OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Charis Youth CenterCA $468,404$99,875 990
Pro Youth Centers IncCA $472,036$69,314 990
Boys Haven Of America IncTX $473,026$49,826 990
Brighter Future For YouthOH $460,985$68,811 990
Bachman Foundation IncTN $477,386$53,398 990
The Association For Independent LivingTX $479,216$71,612 990
Community Living Opportunities Ii IncKS $483,561$39,453 990
Barton County Youth Care IncKS $452,094$52,055 990
Safe Haven In York Pa IncPA $447,555$57,045 990
Perfect Peace IncNH $493,894$43,096 990
Parkview Adult Foster Care Home IncMI $440,921$32,332 990
Outreach Center Of Christ The SaviorMO $497,182$39,624 990
Your Child's Place IncPA $435,070$24 990
The Philomena House CorpMN $434,903$40,692 990
Zepf Housing Corporation Three IncOH $508,254$33,203 990
Enhance IncMI $510,497$220,443 990
Daughters Of Love IncCA $518,820$21,093 990
Casa De Amelia Group HomesCA $519,621$28,335 990
Help - Six Chimneys IncOH $415,559$35,658 990
Pulaski County Group HomeMO $523,810$24,400 990
Our Healing CenterCA $529,391$60,555 990
True Home Of Hope IncTX $531,367$128,377 990
Crystal Springs Home IncOH $534,370$59,196 990
Hershey HousingWA $400,527$64,604 990
Upper Room Recovery Community IncIN $541,445$58,677 990

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 OK 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 default13th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted3rd

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 (Mary A Turner) 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 62 similarly situated organizations (Same NTEE sector (P73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,902 is reasonable (approximately the 13th 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). 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.