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PeerBasis
Compensation Comparability Determination

Carolina's Collision Association

Executive Director / CEO

EIN 813178863
NC · NTEE J03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Kent, Executive Director / CEO ($71,725) against every comparable organization that fit the selection criteria — 451 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua Kent — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

451 organizations qualified on sector, size, and geography 451 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $539,998 $71,725
$5,77210th
$21,72925th
$58,774Median
$86,96375th
$119,98290th
$71,725This org · 63rd
p10$5,772
p25$21,729
p50$58,774
p75$86,963
p90$119,982
$71,725

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
Pafca-aal TX$385,409 President $25,993 $24,515 2025
New York District Council NJ$386,073 President $87,846 $75,907 2024
Synergies Work Inc GA$386,485 Ceo $75,000 $72,983 2024
Life Work Planning Center Board Inc MN$387,897 Executive Director $112,724 $105,019 2025
Foundation For Fair Contracting - MD$381,958 Executive Director $187,413 $174,582 2023
Young Leaders Council TN$388,792 Executive Director $88,250 $89,776 2024
Midnight Run Inc NY$381,221 Executive Dir. $179,568 $157,039 2024
Propel Network Inc NY$381,193 Educational Consulant $83,000 $72,586 2024
Supreme Transitions MI$380,816 Presidentdirector $77,000 $76,918 2024
Iupat Dc 21 Nj Lmf-jtb NJ$389,823 Trustee $157,149 $135,792 2024
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,492 2024
Goodwill Ky Support Corporation KY$379,921 Treasurer $26,572 $28,445 2023
Professional Firefighters Of Marion FL$379,839 President $12,656 $11,847 2023
Operating Engineers National Charity DC$379,161 President $181,109 $153,812 2024
Urban Ed Inc DC$379,011 President $106,855 $90,750 2024
Two Rivers Uniserv Unit CO$391,753 Uniserv Director $166,897 $150,889 2025
Rural Engagement And Vitality Center OR$378,542 Executive Director $92,900 $83,495 2024
Connecticut Federation Of School CT$378,502 Co-president $75,000 $70,067 2023
Heartfelt Tidbits Inc OH$378,304 Executive Di $80,500 $82,517 2024
Career Transitions Center Of IL$392,628 Executive Di $93,163 $86,357 2025
Wisconsin Law Enforcement Association WI$392,925 President (Thru Aug) $3,826 $3,867 2024
Restore Hope Resources Inc FL$393,153 President $133,588 $121,455 2024
Reach Out First Inc NC$394,049 Executive Director $71,366 $71,366 2024
Springforward Ventures Inc MD$395,037 Executive Director $31,366 $27,648 2025
Sound Employment Services WA$395,680 Executive Director $63,012 $56,211 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 default63rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted55th

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 (Joshua Kent) 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 451 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,725 is reasonable (approximately the 63rd 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.