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PeerBasis
Compensation Comparability Determination

Norwich Public Library Association

Executive Director / CEO

EIN 030229638
VT · NTEE B71Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lucinda Walker, Executive Director / CEO ($84,072) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lucinda Walker — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,156 total compensation of comparable organizations → $174,080 $84,072
$35,97610th
$53,71725th
$61,719Median
$73,78975th
$89,36590th
$84,072This org · 85th
p10$35,976
p25$53,717
p50$61,719
p75$73,789
p90$89,365
$84,072

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 VT 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
Palmyra Public Library PA$487,314 Executive Di $45,014 $44,598 2024
Maryland Library Association Inc MD$487,497 Executive Director $79,500 $71,940 2025
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $72,261 2023
Brainerd Memorial Library CT$504,052 Director $90,313 $86,615 2023
Wiscasset Public Library ME$507,495 Library Director $62,038 $61,719 2024
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $75,655 2025
Downingtown Library Company PA$512,194 Int. Director $60,425 $61,636 2023
Julia L Butterfield Memorial NY$512,964 Director $70,000 $62,844 2024
Bradford Area Public Library PA$519,046 Executive Director $54,160 $53,660 2024
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $91,566 2023
Wisconsin Library Association Inc WI$521,939 Executive Director $101,295 $105,103 2024
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $67,936 2024
Kirkland Town Library NY$531,556 Library Director $69,451 $62,351 2024
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $73,789 2024
Middlesex County Public VA$438,434 Executive Di $38,492 $35,973 2025
Southern Lehigh Public Library PA$538,182 Executive Director $57,603 $57,071 2024
Moon Township Public Library PA$545,799 Executive Dir. $72,726 $72,055 2024
Huntingdon County Library PA$548,198 Executive Director $68,445 $67,813 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $35,988 2024
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,156 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $55,648 2023
Greenville Area Public Library PA$554,895 Librarian And Director $55,134 $54,625 2024
Honey Brook Community Library PA$418,267 Director $54,475 $53,972 2024
Malvern Public Library PA$416,962 Library Dire $74,943 $74,251 2024
Berwick Public Library PA$556,939 Executive Di $78,000 $77,280 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default85th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted83rd

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 (Lucinda Walker) 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 53 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,072 is reasonable (approximately the 85th 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.