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PeerBasis
Compensation Comparability Determination

Alleghany Highlands Regional Library Foundation

Executive Director / CEO

EIN 271042815
VA · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Sponaugle, Executive Director / CEO ($22,953) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$221 total compensation of comparable organizations → $153,233 $22,953
$2,98710th
$16,85225th
$33,017Median
$65,55375th
$119,75990th
$22,953This org · 44th
p10$2,987
p25$16,852
p50$33,017
p75$65,553
p90$119,759
$22,953

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 VA 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
Green Town Properties Inc NC$39,550 President $91,458 $103,430 2023
Coachella Valley Unified School District CA$39,498 President $21,198 $20,034 2023
Kipp St Louis Facilities Fund MO$40,853 Chairman $51,519 $59,722 2023
Hastings College Foundation NE$38,520 Interim Exec Director (End 1/2023) $14,228 $16,749 2023
West Dallas Community School Foundation TX$36,355 Executive Director $30,958 $33,894 2023
Ahu Ili HI$36,344 President $38,289 $36,443 2024
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $17,160 2024
Marian Middle School Supporting Organiza MO$34,193 President $19,976 $22,493 2024
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $41,248 2023
Slover Library Foundation VA$28,481 Chairman & President $145,000 $153,233 2023
The Drost Family Foundation NY$52,606 Trustee $2,860 $2,828 2023
Barat Education Foundation IL$52,959 Treasurer $3,000 $3,055 2025
The Ivy Foundation VA$54,330 Executive Director $104,004 $109,909 2023
Junior Achievement Of Eastern Iowa IA$54,804 Authorized Agent $8,616 $10,029 2024
Wilson Area Partners In Education Founda PA$57,003 Executive Director $29,446 $32,139 2023
Charles Henry Leach Ii Fund For Duquesne University PA$57,036 Pres/director $134,644 $142,742 2024
Berea College Leverage Lender Inc KY$57,546 President/as President Of Berea College/director $57,401 $67,497 2023
St Hope Endowment CA$58,061 Ceo $234 $221 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2025 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 VA 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted17th

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 (Lisa Sponaugle) 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 18 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,953 is reasonable (approximately the 44th 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.