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PeerBasis
Compensation Comparability Determination

Friends Of The Salt Lake City Public

Executive Director / CEO

EIN 510192335
UT · NTEE B71I
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Andrea Uehling, Executive Director / CEO ($55,129) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,051 total compensation of comparable organizations → $112,360 $55,129
$23,90510th
$36,34125th
$44,926Median
$55,79275th
$62,10390th
$55,129This org · 70th
p10$23,905
p25$36,341
p50$44,926
p75$55,792
p90$62,103
$55,129

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

OrganizationStateTotal revenueTotal compSource
Grove City Community LibraryPA $207,191$24,000 990
Dimmick Memorial LibraryPA $204,697$44,346 990
The Greater Cincinnati Library ConsortiuOH $203,100$65,839 990
Lakewood Memorial LibraryNY $214,711$61,688 990
Springdale Free Public Library IncPA $192,770$57,172 990
The Detroit Public Library FriendsMI $221,854$112,360 990
Annie Lee Thompson Library Trust FundTX $223,606$47,697 990
Clark Memorial LibraryRI $187,786$40,416 990
Jeannette Public Library AssocPA $185,595$25,983 990
Mountain Top LibraryNY $185,274$34,641 990
Southeast Regional Library System SerlsOH $181,677$97,345 990
Windsor Public LibraryVT $179,645$42,299 990
Montour Falls Memorial LibraryNY $233,751$36,070 990
Fort Plain Free LibraryNY $240,174$46,810 990
Clairton Public LibraryPA $241,323$55,271 990
Community LibraryME $168,361$37,154 990
Sharkey-issaquena County LibraryMS $164,272$60,330 990
Morris Plains Library AssociationNJ $162,011$23,047 990
Southeast Library SystemMN $253,075$32,265 990
Waverly Free LibraryNY $150,719$40,324 990
South Butler Community LibraryPA $263,324$45,506 990
Oxford Memorial LibraryNY $267,033$20,943 990
Scottdale Public LibraryPA $269,598$61,051 990
Blossburg Memorial LibraryPA $142,088$50,439 990
Schoolcraft Community LibraryMI $270,614$55,965 990

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 UT 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 default70th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted63rd

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 (Andrea Uehling) 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 30 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,129 is reasonable (approximately the 70th 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.