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PeerBasis
Compensation Comparability Determination

Bismarck Library Foundation Inc

Executive Director / CEO

EIN 510178024
ND · NTEE B11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Beth Schatz Kaylor, Executive Director / CEO ($16,013) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Beth Schatz Kaylor — reported title “EXEC DIR-PRI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$592 total compensation of comparable organizations → $472,358 $16,013
$5,31910th
$15,31425th
$33,036Median
$58,28775th
$86,48990th
$16,013This org · 27th
p10$5,319
p25$15,314
p50$33,036
p75$58,287
p90$86,489
$16,013

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 ND 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
Machik Corp DC$293,539 President/ Treasurer $69,900 $54,291 2024
The Buffalo And Western New York Soccer Boosters NY$293,393 Manetta $4,000 $3,199 2024
The Finneytown Schools Educational OH$291,446 Executive Director $42,881 $40,199 2024
Galion City Schools Boosters Club OH$290,242 Vice President $2,400 $2,192 2025
Community Home-school Coop WA$290,070 Director $10,450 $8,526 2023
Rudolph And Florence Nadbath CA$289,684 Trustee $25,815 $19,730 2024
John De La Howe School Foundation SC$298,005 Executive Di $111,330 $102,799 2024
Morris County Secondary School Athletic NJ$298,660 President $2,950 $2,272 2025
Northeast Kids Count Inc NY$298,809 Managing Director $67,351 $53,867 2024
Chambersburg Area School District PA$288,431 Executive Director $7,798 $7,086 2023
Boys Hope Girls Hope Academy Program OH$286,526 Exec.dir.(until 4/16/22) $22,806 $22,011 2023
Hampton Educational Foundation VA$301,484 Executive Director $19,470 $16,639 2024
Fund For Ucap RI$285,112 President $28,872 $25,227 2023
Ppsel Building Corporation CO$302,943 Executive Director $38,592 $31,909 2025
Foundation For Science And Mathematics LA$284,210 Executive Director $51,875 $52,051 2023
Classical High School Alumni Association RI$303,785 Executive Director $46,667 $40,776 2023
Lau Health Foundation Inc NY$280,828 Former President $348,130 $278,433 2024
Explore Facilities Group NM$306,625 Chair $30,923 $30,307 2023
Literacy Volunteers Of Bangor ME$280,275 Executive Dir. $50,875 $45,089 2024
Cal State University Fullerton CA$307,284 Director $56,403 $44,381 2023
Evergreen School District Foundation 114 WA$307,669 Executive Assistant $49,353 $39,109 2024
Bloomfield Educational Foundation NJ$278,316 Executive Di $32,760 $25,221 2025
The Columbia Education Foundation PA$278,150 Treasurer $6,000 $5,296 2024
Cocodrilo Development Corporation NY$277,881 Ceo $236,798 $184,509 2025
Wheaton Academy Institute IL$277,752 Executive Director Wai $38,341 $33,363 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default27th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted16th

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 (Beth Schatz Kaylor) 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 144 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,013 is reasonable (approximately the 27th 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.