Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The George Joseph And Susie Ezzell Atta Memorial Library Inc

Executive Director / CEO

EIN 473316489
AL · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kate Killebrew, Executive Director / CEO ($43,992) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$857 total compensation of comparable organizations → $233,984 $43,992
$12,77410th
$19,26625th
$26,583Median
$45,38275th
$69,17990th
$43,992This org · 73rd
p10$12,774
p25$19,266
p50$26,583
p75$45,382
p90$69,179
$43,992

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 AL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Straus Historical SocietyNY $115,721$35,130 990
The Lafayette Trail IncPA $112,945$66,524 990
Johnson House Historic SitePA $112,477$19,385 990
Highland Historical SocietyVA $111,650$17,196 990
Shelton Historical Society IncCT $111,059$21,216 990
Listening Point FoundationMN $126,150$23,503 990
San Antonio Conservation SocietyTX $127,075$12,755 990
Columbia County Historical & Genealogical SocietyPA $130,316$4,615 990
Capitol Historic Trust IncDC $131,573$20,906 990
T Thomas Fortune FoundationNJ $132,664$28,585 990
Craik-patton IncWV $134,149$40,089 990
Goldfield Superstition Historical Society IncAZ $102,180$25,994 990
California History Center FoundationCA $135,627$233,984 990
Exchange ArtsPA $99,483$49,108 990
Historic St Mary's Mission IncMT $97,317$24,195 990
Natl Washington-rochambeau Rev Rt AMD $139,631$28,385 990
Old Santa Fe Association IncNM $96,670$69,474 990
The Chicago Club Preservation FoundationIL $141,514$27,172 990
The Ballard House Project IncAL $142,515$18,532 990
Historic Marion RevitalizationSC $91,900$25,772 990
Historical Society Of Perry CountyPA $91,041$858 990
National Society Of The Daughters Of TheOK $147,152$7,871 990
Crawford Family Historical Museum IncTX $87,830$28,553 990
Dublin Community CenterNH $87,586$21,367 990
Stockyards Plaza IncSD $149,752$77,947 990

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 AL 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 default73rd
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted67th

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 (Kate Killebrew) 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 52 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,992 is reasonable (approximately the 73rd 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). 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.