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PeerBasis
Compensation Comparability Determination

Blairsville Library Association

Executive Director / CEO

EIN 250990574
PA · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carol Kuhns, Executive Director / CEO ($16,800) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carol Kuhns — 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,941 total compensation of comparable organizations → $97,331 $16,800
$24,51210th
$32,81025th
$37,724Median
$44,32775th
$58,74490th
$16,800This org · 6th
p10$24,512
p25$32,810
p50$37,724
p75$44,327
p90$58,744
$16,800

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 PA 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
Petersham Memorial Library MA$136,224 Trustee $9,045 $7,941 2025
Friends Of The Allen County Indiana IN$127,131 Acpl Dir, Ex $35,118 $37,137 2024
Blossburg Memorial Library PA$142,088 Director $50,432 $50,432 2024
Palacios Library Incorporated TX$124,994 Head Librarian $37,086 $38,299 2023
Waverly Free Library NY$150,719 Director $44,495 $40,318 2024
Morris Plains Library Association NJ$162,011 Director $25,000 $23,044 2023
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $60,322 2024
Porter Memorial Library Association ME$104,415 Library Director $35,568 $36,770 2023
Fairview Public Library NY$102,470 Director $30,160 $27,329 2024
Community Library ME$168,361 Library Director $36,996 $37,148 2024
Windsor Public Library VT$179,645 Librarian/director $41,902 $42,292 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $97,331 2023
Mountain Top Library NY$185,274 Director $37,128 $34,637 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $25,980 2024
Clark Memorial Library RI$187,786 Director $40,821 $40,411 2023
Springdale Free Public Library Inc PA$192,770 Director Administrator $57,165 $57,165 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted6th

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 (Carol Kuhns) 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 16 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,800 is reasonable (approximately the 6th 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.