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PeerBasis
Compensation Comparability Determination

La County Library Foundation

Executive Director / CEO

EIN 953766899
CA · NTEE B11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrea Carroll, Executive Director / CEO ($162,852) against every comparable organization that fit the selection criteria — 15 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: Andrea Carroll — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,038 total compensation of comparable organizations → $216,318 $162,852
$25,58210th
$40,29325th
$75,947Median
$102,90475th
$151,19690th
$162,852This org · 87th
p10$25,582
p25$40,293
p50$75,947
p75$102,904
p90$151,196
$162,852

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 CA 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
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $35,049 2023
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $14,038 2023
Friends Of The Santa Cruz Public CA$498,125 Executive Director $90,000 $92,658 2023
Lynwood Partners Educational Foundation CA$498,560 Executive Director $168,533 $168,533 2024
The Partners Program CA$453,969 Director/head Of School $210,112 $216,318 2023
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $125,190 2024
Musd Holding Corp CA$452,888 President $19,780 $19,270 2025
California Workforce Association CA$545,328 Executive Dir. $97,618 $100,501 2023
Friends Of The Truckee Library Inc CA$546,464 $97,916 $100,808 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $37,788 2023
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $49,472 2023
Whitecaps Baseball Academy CA$333,957 President $42,797 $42,797 2024
K-love & Air1 Foundation CA$328,960 Ceo/director (Ended 5/15/24) $48,455 $48,455 2024
Riverside County Office Of CA$324,521 Director $75,947 $75,947 2024
Nus America Inc CA$664,303 Secretary $105,000 $105,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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)87th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted40th

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 (Andrea Carroll) 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 15 similarly situated organizations (Same NTEE sector (B11) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $162,852 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.