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PeerBasis
Compensation Comparability Determination

Seattle Athenaeum

Executive Director / CEO

EIN 472486862
WA · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caroline Cumming, Executive Director / CEO ($97,461) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$337 total compensation of comparable organizations → $176,492 $97,461
$32,10810th
$55,25125th
$67,903Median
$84,28375th
$112,72990th
$97,461This org · 81st
p10$32,108
p25$55,251
p50$67,903
p75$84,283
p90$112,729
$97,461

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 WA 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
The Charlemagne Institute KY$450,245 Ceo $142,857 $176,492 2023
Proprietors Of The Salem Athenaeum MA$451,137 Executive Dir. $57,692 $57,905 2024
Jefferson Hills Library PA$455,422 Library Director Thru October 2024 $53,911 $60,049 2024
Lyons Public Library NY$457,821 Executive Director $46,406 $45,630 2025
Early Manuscripts Electronic Library CA$436,224 Chairman $58,800 $56,711 2024
Atlanta-fulton Public Library GA$432,689 Executive Dir. $120,000 $134,767 2024
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $70,833 2023
Eastern Academic Scholars Trust Inc MA$421,318 Program Director & Non-voting Member Of Bod $33,736 $33,861 2024
Valley Library Consortium Inc MI$479,765 Executive Director $99,010 $114,145 2024
Maine Philanthropy Center ME$479,791 President & Ceo $124,083 $138,779 2024
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $62,408 2024
Prairie Skies Public Library District IL$414,218 Library Director $52,015 $57,117 2024
Pine Bush Area Public Library District NY$485,937 Director $61,437 $62,008 2024
Greenwich Free Library NY$413,654 Executive Di $55,687 $56,205 2024
Jordan Valley District Library MI$495,153 Director $90,000 $101,083 2025
Lansing Community Library NY$401,521 Library Director $69,178 $69,821 2024
Cny (Connectny) Inc NY$504,515 Executive Director (Thru July) $54,927 $57,075 2023
Mid-continent Geological Library Inc OK$393,156 Chief Executive Officer $79,615 $100,811 2023
Plattekill Public Library NY$506,805 Director $65,962 $68,541 2023
Switzerland County Public Library IN$391,776 Director $56,784 $68,860 2023
Bixby Memorial Free Library VT$391,562 Director $61,800 $67,686 2025
Organic Farm School WA$509,137 Executive Director $75,000 $77,215 2023
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $70,027 2024
Adamstown Area Library PA$387,663 Interim Exec $21,937 $24,434 2024
Palmyra Community Library NY$385,898 Director $56,116 $56,638 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default81st
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Caroline Cumming) 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 68 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,461 is reasonable (approximately the 81st 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.