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PeerBasis
Compensation Comparability Determination

Flywheel Social Enterprise Hub

Executive Director / CEO

EIN 460889572
OH · NTEE T02
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Randall-tepe, Executive Director / CEO ($73,032) against every comparable organization that fit the selection criteria — 708 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Randall-tepe — reported title “Executive Director - Exited 8/30/24”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

708 organizations qualified on sector, size, and geography 708 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $706,998 $73,032
$8,24910th
$22,04525th
$39,361Median
$62,67475th
$90,44190th
$73,032This org · 82nd
p10$8,249
p25$22,045
p50$39,361
p75$62,674
p90$90,441
$73,032

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 OH 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
Dwi Resource Center Inc NM$238,946 Executive Di $66,560 $67,591 2024
Laborers' District Council IL$239,085 Chairman $207,244 $192,366 2024
Liv Like A Unicorn NJ$238,307 President & Ceo $24,000 $20,829 2023
Bee Mighty NC$238,219 Executive Dir. $35,000 $34,145 2024
Newton Foundation WY$239,653 President $92,625 $93,645 2024
Velocity Entrepreneurial Drive CA$239,741 Executive Di $110,000 $92,329 2023
The Community Y Foundation PA$237,938 President $48,882 $46,024 2024
Connectedconectando Educacion CA$237,933 Ceo $74,475 $60,718 2024
The Sumner Station Foundation NJ$240,014 President & Treasurer $135,147 $113,926 2024
Schostak Family Support Foundation MI$240,909 Secretary $26,189 $25,522 2024
The Jadyn Fred Fund MT$240,925 Executive Director $26,532 $27,801 2023
Summers Legacy Foundation Inc LA$241,000 President/director $185,000 $192,333 2024
Stillwater Community Healthcare MT$241,012 Ceo $43,294 $44,062 2024
Replanted Ministry TX$236,771 Executive Director $40,000 $37,778 2024
Community Parent Center NY$241,240 Director $67,500 $56,104 2025
New Mexico Casa Association Inc NM$241,336 Executive Director $100,000 $101,549 2024
Amphibian Ark MN$236,334 Program Officer $58,711 $54,773 2024
Dubois Area United Way PA$241,634 Executive Director $41,200 $39,937 2023
Summit Foundation Inc NY$241,691 Consultant $29,036 $25,504 2023
Erasmus Neighborhood Federation Inc NY$241,786 Executive Director $57,512 $47,803 2025
New Mexico Symphonic Chorus Inc NM$235,939 Executive Director $38,333 $38,927 2024
Ted Lindsay Foundation MI$242,028 President $24,000 $23,389 2024
Illinois Counseling Association Foundation IL$235,273 Executive Director $64,375 $59,754 2024
Stand Together Foundation Inc WI$242,619 Director/senior Vp - Community Impact $4,819 $4,752 2024
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $4,847 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default82nd
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted59th

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 (Laura Randall-tepe) 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 708 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,032 is reasonable (approximately the 82nd 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.