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PeerBasis
Compensation Comparability Determination

Windsor Public Library

Executive Director / CEO

EIN 030197037
VT · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Ball, Executive Director / CEO ($41,902) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Barbara Ball — reported title “Librarian/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

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,867 total compensation of comparable organizations → $111,307 $41,902
$21,99710th
$33,14025th
$40,038Median
$54,68475th
$62,75590th
$41,902This org · 52nd
p10$21,997
p25$33,140
p50$40,038
p75$54,684
p90$62,755
$41,902

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 VT 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
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $96,433 2023
Mountain Top Library NY$185,274 Director $37,128 $34,317 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $25,740 2024
Clark Memorial Library RI$187,786 Director $40,821 $40,038 2023
Community Library ME$168,361 Library Director $36,996 $36,805 2024
Springdale Free Public Library Inc PA$192,770 Director Administrator $57,165 $56,637 2024
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $59,765 2024
Morris Plains Library Association NJ$162,011 Director $25,000 $22,831 2023
The Greater Cincinnati Library Consortiu OH$203,100 Executive Director $60,203 $65,222 2023
Dimmick Memorial Library PA$204,697 Director $44,340 $43,931 2024
Friends Of The Salt Lake City Public UT$206,160 Sales Manager $55,129 $54,613 2025
Grove City Community Library PA$207,191 Interim Dire $23,997 $23,775 2024
Waverly Free Library NY$150,719 Director $44,495 $39,946 2024
Lakewood Memorial Library NY$214,711 Library Dire $68,069 $61,110 2024
Blossburg Memorial Library PA$142,088 Director $50,432 $49,966 2024
The Detroit Public Library Friends MI$221,854 Exec Director/board President $108,542 $111,307 2024
Petersham Memorial Library MA$136,224 Trustee $9,045 $7,867 2025
Annie Lee Thompson Library Trust Fund TX$223,606 Ceo $47,544 $47,251 2024
Blairsville Library Association PA$134,489 Director $16,800 $16,645 2024
Friends Of The Allen County Indiana IN$127,131 Acpl Dir, Ex $35,118 $36,794 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $35,732 2023
Palacios Library Incorporated TX$124,994 Head Librarian $37,086 $37,945 2023
Fort Plain Free Library NY$240,174 Director $51,652 $46,372 2024
Clairton Public Library PA$241,323 Executive Dir. $55,264 $54,754 2024
Southeast Library System MN$253,075 Executive Director $33,420 $31,963 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default52nd
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted44th

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 (Barbara Ball) 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 27 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,902 is reasonable (approximately the 52nd 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.