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PeerBasis
Compensation Comparability Determination

North Carolina Organizing Committee

Executive Director / CEO

EIN 932199231
NC · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hill Carrow, Executive Director / CEO ($160,000) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$199 total compensation of comparable organizations → $328,554 $160,000
$2,36910th
$5,93925th
$17,635Median
$31,39475th
$46,38490th
$160,000This org · 98th
p10$2,369
p25$5,939
p50$17,635
p75$31,394
p90$46,384
$160,000

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
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $7,949 2023
Wyoming State Usbc WY$206,340 Association Manager $5,000 $5,048 2025
North Shore Volleyball Club OH$206,045 Director/tru $4,000 $4,221 2023
Charleston West Virginia Sports Council Inc WV$204,439 Director $18,633 $19,525 2024
Arkansas State Usbc AR$217,288 Association Manager $4,266 $4,641 2024
Gainesville Area Rowing Inc FL$218,043 Executive Dir. $34,338 $30,415 2025
North Carolina State NC$202,153 President $1,833 $1,833 2024
Reno Tahoe Winter Games Coalition Inc NV$201,869 Chief Executive Officer $47,677 $46,252 2024
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,373 2023
Eurocrossacademy Inc MT$221,606 Chief Director $30,000 $30,491 2025
692 Beach Volleyball Club CA$224,195 Director/officer $38,000 $31,757 2024
Empire Volleyball ND$225,253 Director $7,041 $7,286 2025
Usa Softball Of Central California CA$225,563 Secretary $35,750 $30,759 2023
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $19,063 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $5,448 2024
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,444 2024
Fort Wayne Metro Usbc Inc IN$190,297 Former Ass. $20,817 $21,246 2024
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $7,212 2025
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $21,799 2025
Bike Walk Tennessee TN$181,443 Executive Di $35,332 $35,943 2024
Midwestern-united States Swimming NE$180,941 Secretary - Non Voting $28,035 $29,182 2024
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $31,605 2025
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $199 2025
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $35,950 2024
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,548 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 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Hill Carrow) 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 50 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $160,000 is reasonable (approximately the 98th 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.