Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Vista Grande Public Library

Executive Director / CEO

EIN 850460355
NM · NTEE B700
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Julia Kelso, Executive Director / CEO ($57,188) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Julia Kelso — reported title “Library director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,036 total compensation of comparable organizations → $78,751 $57,188
$18,42010th
$26,09925th
$40,007Median
$46,08575th
$54,34190th
$57,188This org · 97th
p10$18,420
p25$26,099
p50$40,007
p75$46,085
p90$54,341
$57,188

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 NM 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
Monroe County Public Library AL$154,495 Director $41,791 $40,772 2024
Brown Public Library VT$157,280 Library Director $59,105 $53,724 2024
Martinsburg Community Library PA$149,379 Library Director $36,290 $31,839 2025
Morrisville Public Library NY$166,367 Executive Director $56,701 $47,637 2023
Raymond Library Company CT$166,584 Treasurer $2,405 $2,036 2024
Gowanda Free Library NY$141,283 Director $28,426 $23,197 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $34,307 2024
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $29,857 2023
Moores Memorial Library PA$138,050 Executive Di $48,107 $43,324 2024
Slippery Rock Community Library PA$134,279 Director $31,847 $28,680 2024
Myers Memorial Library NY$133,689 Director $31,200 $26,213 2023
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $39,487 2023
Morgan County Public Library WV$177,689 Director $17,500 $17,617 2023
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $32,545 2023
Blue Grass Resource Center VA$120,150 Executive Director $26,302 $22,934 2024
Capitan Public Library Volunteer NM$119,679 Treasurer $2,492 $2,421 2024
Bookleggers Library Inc FL$191,195 President, C $64,779 $54,957 2024
Avalon Public Library PA$195,374 Executive Dir. $45,000 $40,526 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $48,876 2023
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $47,079 2024
Fallsington Library Co PA$112,036 Library Director $39,675 $36,786 2023
Brandywine Community Library PA$198,852 Director $46,688 $42,047 2024
Norwood Public Library NY$108,712 Library Dire $33,008 $26,936 2024
Ella Library TN$202,719 President $24,481 $23,925 2023
Chester Springs Library PA$204,014 Executive Director $61,685 $55,552 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default97th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted94th

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 (Julia Kelso) 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 36 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,188 is reasonable (approximately the 97th 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.