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PeerBasis
Compensation Comparability Determination

Middlesex County Public

Executive Director / CEO

EIN 540632627
VA · NTEE B71Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carrie Dos Santos, Executive Director / CEO ($38,492) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carrie Dos Santos — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,516 total compensation of comparable organizations → $113,267 $38,492
$35,52410th
$57,58525th
$66,040Median
$77,92475th
$91,04790th
$38,492This org · 11th
p10$35,524
p25$57,585
p50$66,040
p75$77,924
p90$91,047
$38,492

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 VA 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
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $78,956 2024
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $72,693 2024
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $97,978 2023
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $38,508 2024
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,516 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $59,545 2023
Honey Brook Community Library PA$418,267 Director $54,475 $57,751 2024
Malvern Public Library PA$416,962 Library Dire $74,943 $79,451 2024
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $80,953 2025
Tyson Library Association Inc IN$405,192 Director $55,112 $61,785 2024
Glendora Public Library CA$393,944 Executive Director $80,192 $71,717 2025
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $77,321 2023
Norwich Public Library Association VT$486,604 Director $84,072 $89,959 2024
Palmyra Public Library PA$487,314 Executive Di $45,014 $47,721 2024
Maryland Library Association Inc MD$487,497 Executive Director $79,500 $76,977 2025
Friends Of The Chas County Library SC$380,695 Director $72,000 $79,852 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $67,151 2024
Brainerd Memorial Library CT$504,052 Director $90,313 $92,680 2023
Madison County Library VA$372,357 Librarian $47,316 $48,568 2024
Wiscasset Public Library ME$507,495 Library Director $62,038 $66,040 2024
Downingtown Library Company PA$512,194 Int. Director $60,425 $65,952 2023
Julia L Butterfield Memorial NY$512,964 Director $70,000 $67,244 2024
Bradford Area Public Library PA$519,046 Executive Director $54,160 $57,418 2024
Peoples Library PA$355,742 Executive Director $74,071 $78,526 2024
Wisconsin Library Association Inc WI$521,939 Executive Director $101,295 $112,463 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2025 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 VA 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 default11th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted6th

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 (Carrie Dos Santos) 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 47 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,492 is reasonable (approximately the 11th 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.