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PeerBasis
Compensation Comparability Determination

The University Of North Carolina At

Executive Director / CEO

EIN 582005976
NC · NTEE B110
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Franklin Gilliam, Executive Director / CEO ($81,692) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Franklin Gilliam — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$746 total compensation of comparable organizations → $1,297,377 $81,692
$23,75810th
$49,41625th
$140,707Median
$220,47775th
$311,04090th
$81,692This org · 38th
p10$23,758
p25$49,416
p50$140,707
p75$220,477
p90$311,040
$81,692

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
Threefold Education Foundation NY$11,401,537 Executive Director $101,553 $86,263 2024
University Of Virginia Patent Foundation VA$11,383,590 Executive Director $467,074 $413,012 2025
University Of South Alabama Foundation AL$11,339,312 Managing Director/board Member $364,250 $369,918 2024
Alamo Colleges Foundation Inc TX$11,608,191 Executive Director $234,192 $220,218 2024
The University Foundation California State University Chico CA$11,237,610 Board Member, Csuc President $131,809 $110,153 2023
🔒 69 more comparable organizations — included in the purchased report

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 default38th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 74-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.