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PeerBasis
Compensation Comparability Determination

Turnkey Development Institute

Executive Director / CEO

EIN 464676418
OH · NTEE I40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Fluellen, Executive Director / CEO ($291,293) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: David Fluellen — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,825 total compensation of comparable organizations → $122,673 $291,293
$16,21710th
$32,08725th
$52,680Median
$75,18075th
$94,21190th
$291,293This org · 100th
p10$16,217
p25$32,087
p50$52,680
p75$75,180
p90$94,211
$291,293

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
Discipleship Unlimited Inc TX$422,166 President $93,012 $87,845 2023
Fringe Industries OH$435,573 Director $33,074 $32,125 2024
Strategies To Overcome Obstacles MI$415,961 Executive Di $90,196 $85,376 2024
Branch Of Goodness Agape Rehabilitation Center TX$415,421 Director $30,000 $27,520 2024
Community Recovery Alliance Inc MI$445,168 Executive Di $69,995 $66,255 2024
Saving Grace Min Of Rochester Inc NY$410,413 President $53,092 $43,997 2024
Hartford Community Resorative Justice Center Inc VT$448,296 Executive Director $62,170 $59,081 2023
Youth-led Justice ME$407,221 Co-director $39,214 $37,074 2023
Red Lodge Transition Services OR$454,677 Executive Dir. $60,345 $51,392 2024
Pathway To Promise Inc VA$401,323 Chief Executive Officer $14,813 $13,116 2024
My Way Out Inc WI$399,041 Executive Director $83,248 $79,731 2024
Center For Correctional Concerns IL$396,642 Executive Di $63,575 $57,318 2024
No More Tears Inc CA$394,088 President $68,144 $55,556 2023
The Childrens Law Project Of Hawaii HI$391,252 Executive Director $46,565 $38,232 2024
This Is Living Ministries TN$380,610 President $44,200 $42,607 2024
Man Up Inc RI$377,528 Ceo/founder $108,536 $95,441 2024
Celebrate Forever Families TX$376,007 Out Going Executive Director $54,808 $50,278 2024
New Beginnings Reentry Services Inc MA$482,091 Exec. Dir. & Board Member $107,870 $88,894 2024
Florida Foundation For Correctional FL$485,052 Executive Director $117,000 $100,796 2024
Rebuilding Exoffenders Successfully FL$360,213 Executive Director $72,000 $62,028 2024
Freedom Education Project Puget Sound WA$502,179 Executive Director From May 2024 $112,497 $92,366 2024
Joshua's Promise Ministries Inc FL$353,006 President $37,200 $32,048 2024
Trinity Restoration Ministries TX$346,973 President/executive Director $27,000 $25,500 2023
Scatter Joy Acres NE$510,314 Exec Director $51,877 $52,680 2023
Pathways Kitchen TN$510,832 Ceo $120,000 $115,675 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted98th

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 Fluellen) 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 55 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $291,293 is reasonable (approximately the 100th 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.