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PeerBasis
Compensation Comparability Determination

Cornerstones Of Science

Executive Director / CEO

EIN 271337213
ME · NTEE B70
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Randall, Executive Director / CEO ($60,100) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Randall — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$293 total compensation of comparable organizations → $103,582 $60,100
$19,26810th
$32,41825th
$45,690Median
$59,41575th
$69,76690th
$60,100This org · 78th
p10$19,268
p25$32,418
p50$45,690
p75$59,415
p90$69,766
$60,100

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 ME 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
Little Fox Shop Inc MA$249,436 Director $37,096 $32,336 2024
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $70,380 2025
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $60,069 2024
Eastport Public Library ME$241,855 Librarian $44,894 $42,482 2025
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $22,485 2025
Preston Public Library CT$261,956 Director $73,677 $65,282 2025
Riegelsville Public Library PA$268,133 Director $31,917 $30,874 2024
Girard Public Library KS$268,214 Library Dire $52,136 $54,635 2024
Carrollton Public Library MO$269,204 Library Dire $49,572 $50,930 2024
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $84,588 2024
Apalachin Library Association NY$272,931 Director $42,120 $36,920 2024
Northeast Minneapolis Tool Library MN$273,877 Executive Director $41,512 $39,788 2024
Imagineif Library Foundation MT$223,581 Executive Di $56,603 $60,933 2023
Dillsburg Public Library PA$274,559 Library Dire $48,537 $46,951 2024
Ivoryton Library Association CT$222,900 Library Drctr $54,036 $49,146 2024
El Rito Public Library NM$219,445 Executive Director $13,573 $13,796 2025
The Book Truck Inc CA$279,238 Executive Director $67,317 $56,385 2024
Clearwater Memorial Public Library ID$280,452 Secretary $38,116 $39,331 2024
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $52,788 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $61,573 2024
Frankfort Free Library NY$210,950 Director $51,750 $45,360 2024
Ellwood City Area Public Library PA$289,774 Director $40,000 $38,693 2024
Hepburn Library Of Norfolk NY$207,538 Director $22,880 $20,647 2023
Schoharie Free Library Assocation NY$206,050 Director $52,127 $45,690 2024
Medina Community Library TX$205,509 Library Director $45,360 $44,014 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2023 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 ME 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 default78th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted73rd

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 (Cynthia Randall) 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 63 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,100 is reasonable (approximately the 78th 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.