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PeerBasis
Compensation Comparability Determination

Franklin County Home Builders

Executive Director / CEO

EIN 561643962
NC · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Kusan, Executive Director / CEO ($2,115) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16,877 total compensation of comparable organizations → $250,000 $2,115
$57,53110th
$63,20825th
$77,426Median
$96,08875th
$123,55490th
$2,115This org · 0th
p10$57,531
p25$63,208
p50$77,426
p75$96,088
p90$123,554
$2,115

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
Carolina Fintech Hub NC$277,388 President $250,000 $250,000 2023
Research Triangle Cleantech Cluster NC$293,453 Executive Dir. $133,976 $133,976 2023
Professional Engineers Of North Carolina NC$239,713 Executive Director $66,632 $64,720 2024
Asheville Independent Restaurant NC$309,799 Executive Di $84,000 $81,590 2024
North Carolina Motorsports NC$226,226 Executive Di $60,000 $58,279 2024
Aia Charlotte A Section Of The Nc NC$320,443 Executive Director $113,131 $113,131 2023
North Carolina Dermatology Association NC$321,213 Executive Director $17,375 $16,877 2024
Agribusiness Henderson County Inc NC$215,370 President/ce $66,882 $64,963 2024
Holly Springs Chamber Of Commerce Inc NC$336,055 Executive Director $77,146 $77,146 2023
Greater Fayetteville Chamber NC$352,168 Executive Di $94,850 $94,850 2023
Twin-training To Work An Industry Niche NC$187,199 President & Executive Director $60,550 $60,550 2023
North Carolina Association Of Workforce NC$186,968 Executive Director $67,733 $64,094 2025
Cfa Society North Carolina Inc NC$359,655 Executive Director $102,750 $99,802 2024
Home Builders Association Of Hickory-catawba Valley Inc NC$183,432 Executive Officer $56,782 $56,782 2023
Southern Independent Bookseller Alliance NC$362,725 Executive Dir. $80,000 $77,705 2024
Aia Triangle NC$363,417 Executive Director $90,000 $87,418 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Sara Kusan) 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 16 similarly situated organizations (Same NTEE sector (S41) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,115 is reasonable (approximately the 0th 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.