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PeerBasis
Compensation Comparability Determination

North Carolina Employee Ownership Center

Executive Director / CEO

EIN 841779855
NC · NTEE J21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Tudor Part Year, Executive Director / CEO ($20,328) against every comparable organization that fit the selection criteria — 222 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lauren Tudor Part Year — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

222 organizations qualified on sector, size, and geography 222 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $242,183 $20,328
$4,45510th
$8,43125th
$26,116Median
$61,03775th
$85,90590th
$20,328This org · 46th
p10$4,455
p25$8,431
p50$26,116
p75$61,037
p90$85,905
$20,328

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
Sheet Metal Workers Local No 3 NE$164,742 Financial Secretary $64,438 $67,075 2024
Sacramento County Administrative CA$166,621 President $13,600 $11,072 2025
Faculty Association Of Monmouth NJ$166,674 President $6,000 $5,051 2025
Independent Soft Drink Workers OH$163,962 President $14,406 $15,204 2023
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $29,649 2024
Afge Tsa Local 1230 CA$167,733 President $5,006 $4,184 2024
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $63,753 2023
American Federation Of State County & Municipal Employees IL$170,166 President $19,839 $19,434 2023
Southeastern Efforts Developing NC$160,545 Chair $54,750 $54,750 2024
Providence Permanent Firemen's RI$160,448 Treasurer $73,712 $68,405 2024
Roger Wiliams University Faculty Association Inc RI$170,551 President/negotiation Team $11,500 $10,988 2023
Nsca Education Foundation IA$170,678 Executive Director $21,088 $22,347 2024
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $6,327 2025
Family Promise Of Carteret County NC$171,481 Director $60,000 $61,772 2023
International Union East Moline U A W Building IL$171,669 President $3,296 $3,228 2023
Goodwill Industries Of San Joaquin CA$172,845 President/ceo $53,958 $45,093 2024
Lake Superior Community Ptnrshp Foundation MI$157,791 Vice President $9,574 $9,847 2023
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $101,398 2023
United Brotherhood Of Carpenters TN$157,157 President $363 $360 2025
American Federation Of Musicians NE$174,834 President $900 $937 2024
Tranzed Apprenticeship Ventures Inc MD$153,973 Chief Executive Officer $9,134 $8,509 2023
Hispanic Chamber Of Commerce Of Louisiana Foundation LA$177,716 Director $7,000 $7,680 2023
Dominico American Society Of Queens Inc NY$177,807 Executive Director $3,000 $2,701 2023
The Bridge Of Southern New Mexico NM$152,069 Former Ceo $76,950 $82,466 2023
Assoc Of Prof Police Officers IL$151,134 President $5,865 $5,745 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 default46th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted43rd

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 (Lauren Tudor Part Year) 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 222 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,328 is reasonable (approximately the 46th 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.