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PeerBasis
Compensation Comparability Determination

Comfort Public Library Inc

Executive Director / CEO

EIN 742241745
TX · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Evans, Executive Director / CEO ($48,456) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kim Evans — reported title “LIBRARY DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$293 total compensation of comparable organizations → $153,433 $48,456
$22,25510th
$38,73225th
$52,203Median
$62,08175th
$84,68690th
$48,456This org · 38th
p10$22,255
p25$38,732
p50$52,203
p75$62,081
p90$84,686
$48,456

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 TX 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
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $62,081 2024
Whitefield Library ME$316,853 Manager $6,675 $6,682 2023
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $103,688 2024
Bedford County Library Inc PA$329,883 Director $48,292 $46,763 2024
Clyde Savannah Public Library NY$330,980 Director $51,500 $45,187 2024
Dr Evarts Library District NY$312,398 Director $9,231 $8,339 2023
The Heritage Library Foundation Inc SC$311,475 Executive Director $59,834 $62,402 2023
Red Jacket Community Library NY$310,159 Director $50,766 $43,396 2025
Heermance Memorial Library NY$309,965 Director $65,557 $59,221 2023
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $32,532 2024
Hill House Ministries TX$306,113 Executive Director $81,525 $81,525 2023
Sykesville Public Library PA$300,986 Director $17,191 $17,138 2023
Austin Free-net TX$344,688 Executive Director $87,102 $84,603 2024
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $37,036 2024
Way Public Library Foundation And OH$297,502 Administrato $23,315 $24,686 2023
Scott Township Public Library PA$349,290 Director $57,317 $57,141 2023
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $64,275 2024
Plum Borough Community Library PA$353,999 Library Director $54,999 $53,257 2024
St Charles District Library MI$354,142 President $300 $293 2025
Florida Library Association Inc FL$354,557 Executive Di $84,570 $77,144 2024
Dorset Village Public Library VT$355,225 Exec Director $68,939 $67,377 2024
Ellwood City Area Public Library PA$289,774 Director $40,000 $38,732 2024
Dekalb Library Foundation Inc GA$356,619 Executive Di $27,932 $27,271 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $61,636 2024
Addison Township Public Library MI$360,417 Library Director $17,320 $17,872 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default38th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted35th

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 (Kim Evans) 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 69 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,456 is reasonable (approximately the 38th 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.