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PeerBasis
Compensation Comparability Determination

Community Library

Executive Director / CEO

EIN 010494252
ME · NTEE B71Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Leila Roy, Executive Director / CEO ($36,996) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,908 total compensation of comparable organizations → $111,884 $36,996
$23,23410th
$35,56225th
$43,139Median
$55,51075th
$64,31990th
$36,996This org · 33rd
p10$23,234
p25$35,562
p50$43,139
p75$55,510
p90$64,319
$36,996

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 ME 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
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $60,074 2024
Morris Plains Library Association NJ$162,011 Director $25,000 $22,949 2023
Windsor Public Library VT$179,645 Librarian/director $41,902 $42,119 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $96,932 2023
Mountain Top Library NY$185,274 Director $37,128 $34,495 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $25,873 2024
Waverly Free Library NY$150,719 Director $44,495 $40,153 2024
Clark Memorial Library RI$187,786 Director $40,821 $40,245 2023
Springdale Free Public Library Inc PA$192,770 Director Administrator $57,165 $56,930 2024
Blossburg Memorial Library PA$142,088 Director $50,432 $50,225 2024
Petersham Memorial Library MA$136,224 Trustee $9,045 $7,908 2025
Blairsville Library Association PA$134,489 Director $16,800 $16,731 2024
The Greater Cincinnati Library Consortiu OH$203,100 Executive Director $60,203 $65,559 2023
Dimmick Memorial Library PA$204,697 Director $44,340 $44,158 2024
Friends Of The Salt Lake City Public UT$206,160 Sales Manager $55,129 $54,895 2025
Grove City Community Library PA$207,191 Interim Dire $23,997 $23,899 2024
Friends Of The Allen County Indiana IN$127,131 Acpl Dir, Ex $35,118 $36,984 2024
Palacios Library Incorporated TX$124,994 Head Librarian $37,086 $38,142 2023
Lakewood Memorial Library NY$214,711 Library Dire $68,069 $61,427 2024
The Detroit Public Library Friends MI$221,854 Exec Director/board President $108,542 $111,884 2024
Annie Lee Thompson Library Trust Fund TX$223,606 Ceo $47,544 $47,495 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $35,917 2023
Fort Plain Free Library NY$240,174 Director $51,652 $46,612 2024
Clairton Public Library PA$241,323 Executive Dir. $55,264 $55,037 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default33rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted29th

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 (Leila Roy) 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 24 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,996 is reasonable (approximately the 33rd 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.