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PeerBasis
Compensation Comparability Determination

Friends Of The Chas County Library

Executive Director / CEO

EIN 570742388
SC · NTEE B71I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leah Donaldson, Executive Director / CEO ($72,000) 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 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leah Donaldson — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$4,974 total compensation of comparable organizations → $101,404 $72,000
$27,83810th
$43,26125th
$55,063Median
$67,47775th
$73,61990th
$72,000This org · 87th
p10$27,838
p25$43,261
p50$55,063
p75$67,477
p90$73,619
$72,000

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 SC 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
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $60,547 2024
Madison County Library VA$372,357 Librarian $47,316 $43,792 2024
Glendora Public Library CA$393,944 Executive Director $80,192 $64,665 2025
Tyson Library Association Inc IN$405,192 Director $55,112 $55,710 2024
Peoples Library PA$355,742 Executive Director $74,071 $70,804 2024
Belfast Free Library ME$351,170 Executive Direc $8,635 $8,288 2024
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $27,995 2023
Malvern Public Library PA$416,962 Library Dire $74,943 $71,638 2024
Honey Brook Community Library PA$418,267 Director $54,475 $52,073 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $53,690 2023
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $4,974 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $34,722 2024
Olive Free Library Association NY$338,865 Director $61,741 $53,478 2024
Highland Falls Library NY$332,422 Director $66,438 $57,547 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $39,462 2023
Middlesex County Public VA$438,434 Executive Di $38,492 $34,707 2025
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $71,192 2024
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $65,545 2024
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $88,343 2023
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $72,992 2025
Waldoboro Public Library ME$298,475 Executive Director $42,238 $41,739 2023
Paris Public Library Association ME$296,529 Library Director $55,825 $52,202 2025
Minoa Free Library NY$284,438 Director $42,079 $37,524 2023
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $69,718 2023
Webster Memorial Library MI$275,359 President $6,000 $5,783 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default87th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted85th

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 (Leah Donaldson) 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 $72,000 is reasonable (approximately the 87th 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.