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PeerBasis
Compensation Comparability Determination

Bolivar Free Library Association

Executive Director / CEO

EIN 160837453
NY · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cathy Fuller, Executive Director / CEO ($6,743) against every comparable organization that fit the selection criteria — 381 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cathy Fuller — 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

381 organizations qualified on sector, size, and geography 381 within the band form the benchmarked peer set.

Distribution of comparable compensation

$230 total compensation of comparable organizations → $488,335 $6,743
$4,98110th
$12,30825th
$30,189Median
$52,60375th
$88,19190th
$6,743This org · 16th
p10$4,981
p25$12,308
p50$30,189
p75$52,603
p90$88,191
$6,743

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 NY 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
Healthy Congregations Inc OH$80,104 Ceo/executive Director $31,251 $37,712 2023
Yakima Valley Visitors & Convention Fdn WA$80,286 President & Ceo Of Yvvcb $13,501 $13,377 2024
Fresh Start Child Care Academy Inc DE$80,516 President $3,990 $4,451 2023
The Springfield Greene County Public MO$79,699 Develop. Dir $2,102 $2,464 2024
Cma Education Foundation Inc CT$79,678 Executive Director $24,000 $25,638 2023
Texas Food & Fuel Association Scholarship Foundation TX$80,681 President $20,944 $23,185 2024
Michael Sadler Foundation MI$80,801 President $24,000 $28,224 2023
Belafonte Family Foundation Inc NY$79,282 President/exec Director $99,000 $101,924 2023
Homeschoolers United In The Big Bend Incorporated FL$81,053 President & Treasurer $15,061 $15,658 2024
Augustine Literacy Project Of The SC$81,367 Ceo $3,500 $4,160 2023
Schroeder Scholarship Fund PA$81,407 Trustee $12,300 $13,574 2024
Neohumanist College Of Asheville NC$78,689 President $52,500 $60,032 2024
Maxmath Tutoring Online Inc Dc Branch DC$78,567 Ceo $5,205 $5,055 2024
National Independent Automobile Dealers TX$78,487 President/ceo $15,238 $17,367 2023
Oscar & Mildred Larson Scholarship Trust PA$78,461 Provost $60,531 $68,775 2023
California Psychology Internship Council CA$82,024 Executive Director $53,750 $52,881 2023
Educational Ministries OR$82,343 Board Member $36,000 $36,997 2024
Spring Valley Education Foundation SC$82,410 Executive Director $28,403 $33,760 2023
Literacy Volunteers At Centenary LA$77,776 Executive Director $32,800 $39,969 2024
Boston College Law School Publication MA$82,585 Digest Volunteer $45,000 $44,750 2024
Western Telecommunications Alliance MT$77,444 Executive Vice President $51,810 $61,804 2024
Air Traffic Control Scholarship Fund VA$82,848 President And Ceo (Former) $42,750 $45,679 2024
Middle Grades Collaborative VT$77,348 President/treas $25,000 $27,847 2024
Maxmath Tutoring Online Inc GA$77,264 President $5,205 $5,792 2024
Portville Free Library NY$82,993 Manager $46,200 $46,200 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default16th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted14th

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 (Cathy Fuller) 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 381 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,743 is reasonable (approximately the 16th 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.