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PeerBasis
Compensation Comparability Determination

Johnson County Library Foundation

Executive Director / CEO

EIN 742830491
KS · NTEE B117
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shelley O'brien, Executive Director / CEO ($20,589) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shelley O'brien — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$619 total compensation of comparable organizations → $474,989 $20,589
$6,71210th
$18,24225th
$45,082Median
$77,02575th
$120,78590th
$20,589This org · 29th
p10$6,712
p25$18,242
p50$45,082
p75$77,025
p90$120,785
$20,589

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 KS 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
American Institute For Neuro-integrative CT$492,671 President,executive Direct $152,000 $128,519 2025
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $11,220 2023
Aledo Isd Education Foundation TX$494,375 Executive Director $71,667 $66,358 2024
The Regency Foundation PA$489,894 President, Board Member $23,937 $22,748 2023
Friends Of The Santa Cruz Public CA$498,125 Executive Director $90,000 $74,061 2023
Lynwood Partners Educational Foundation CA$498,560 Executive Director $168,533 $134,707 2024
Excellence In Education Foundation For MD$504,678 Foundation Relations Officer $31,405 $27,177 2024
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $28,014 2023
La County Library Foundation CA$479,609 Executive Director $162,852 $130,166 2024
Pantheon Education Center Inc IN$478,938 Ceo $78,908 $77,025 2024
Ave Maria School Of Law Foundation FL$507,186 Director/president $18,746 $16,301 2024
Ridgefield Boosters WA$477,422 Treasurer $5,538 $4,471 2025
Abilene Education Foundation TX$508,273 Executive Director $83,965 $77,745 2024
The Perquimans County Schools NC$477,048 Secretary/tr $31,683 $29,521 2025
Hardrock Club SD$510,452 Executive Di $100,401 $102,566 2024
Zeeland Education Foundation MI$511,011 Executive Di $30,000 $28,662 2024
The Birmingham Athletic Partnership AL$474,118 Director $6,000 $5,845 2025
Uu World Of Children SC$511,657 Director $57,376 $55,406 2024
Foundation For The Young Womens TX$473,132 Executive Dir. $96,300 $89,167 2024
Community Based Education Support HI$469,475 Director $5,688 $4,714 2024
Lincoln Trail College Foundation IL$467,502 Executive Director $26,400 $24,024 2024
Downingtown Community Education Foundation PA$523,197 Executive Director $31,500 $29,077 2024
Georgia Tech Global Inc GA$460,000 President $58,151 $52,727 2025
American Friends Of Eshelinc NY$527,302 Director $69,986 $58,538 2024
Association Of Haitian Women Inc MA$527,931 Executive Director $81,481 $69,777 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default29th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted68th

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 (Shelley O'brien) 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 145 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,589 is reasonable (approximately the 29th 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.