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PeerBasis
Compensation Comparability Determination

North Carolina Motorsports

Executive Director / CEO

EIN 010729873
NC · NTEE S41
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Miller, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 457 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Miller — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

457 organizations qualified on sector, size, and geography 457 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $410,985 $60,000
$13,75710th
$38,71125th
$62,352Median
$87,52875th
$123,80390th
$60,000This org · 47th
p10$13,757
p25$38,711
p50$62,352
p75$87,528
p90$123,803
$60,000

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 NC 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
German American Business Assoc Of Calif CA$226,244 Executive Director $48,692 $40,692 2024
Misquamicut Business Association RI$226,497 Executive Di $56,300 $52,247 2024
Lamoille Economic Development Corp VT$225,726 Executive Director $95,000 $90,156 2025
Order Of The Engineer Inc AZ$225,594 Executive Director $73,650 $68,551 2024
Shoreline Chamber Of Commerce CT$226,889 President $72,500 $65,788 2024
New Mexico Independent Power Producers AZ$227,260 Director $182,733 $170,081 2024
United Vegetable Growers Cooperative CA$225,143 Ceo $250,000 $208,925 2024
Fine Chocolate Industry Association WA$227,361 Executive Dir. $56,667 $50,551 2023
Nevada Petroleum Marketers & UT$224,761 State Execut $80,285 $79,524 2024
Development Partner Institute Inc IL$227,747 Executive Di $102,073 $97,119 2024
Orange Chamber Of Commerce TX$227,908 President & Ceo $77,218 $74,755 2024
Denver Petroleum Club Inc CO$224,516 Executive Director $90,000 $83,521 2024
Airport Gateway Business Association WI$228,260 Executive Dir. $105,325 $106,456 2024
Welding Research Council Inc OH$224,007 Secretary $25,000 $26,383 2023
Western Medical Center CA$223,931 Chief Of Staff $60,000 $51,623 2023
Creative Enterprise Zone MN$223,848 Executive Di $91,528 $87,528 2024
Icti C A R E Foundation Inc NY$223,734 Bookkeeper $132,215 $115,627 2024
Blair Chiropractic Membership AL$223,589 Executive Director $66,824 $69,868 2024
Veterinary Specialty Practice Alliance Inc OH$223,460 Executive Director $62,400 $63,963 2024
Main Street Texarkana TX$229,139 Executive Dir. $60,320 $58,396 2024
Metropolitan Memphis Hotel & TN$229,231 President $165,000 $167,854 2024
Next Generation In Trucking Association KY$223,098 President $141,413 $151,381 2023
The Lower Niagara River Region Chamber NY$222,922 Past President $82,458 $72,112 2024
Greater Blythewood Chamber Of Commerce SC$229,897 Admin Asst $17,058 $16,778 2025
Nw High Performance OR$222,514 Executive Dir. $134,514 $124,466 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default47th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted44th

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 Miller) 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 457 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 47th 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.