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PeerBasis
Compensation Comparability Determination

Petersham Memorial Library

Executive Director / CEO

EIN 042130855
MA · NTEE B71Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Fifi Scoufopoulos, Executive Director / CEO ($9,045) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,138 total compensation of comparable organizations → $110,871 $9,045
$28,25610th
$39,45525th
$43,627Median
$57,44775th
$71,22390th
$9,045This org · 0th
p10$28,256
p25$39,455
p50$43,627
p75$57,447
p90$71,223
$9,045

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 MA 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
Blairsville Library Association PA$134,489 Director $16,800 $19,138 2024
Blossburg Memorial Library PA$142,088 Director $50,432 $57,447 2024
Friends Of The Allen County Indiana IN$127,131 Acpl Dir, Ex $35,118 $42,302 2024
Palacios Library Incorporated TX$124,994 Head Librarian $37,086 $43,627 2023
Waverly Free Library NY$150,719 Director $44,495 $45,927 2024
Morris Plains Library Association NJ$162,011 Director $25,000 $26,249 2023
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $68,713 2024
Porter Memorial Library Association ME$104,415 Library Director $35,568 $41,884 2023
Community Library ME$168,361 Library Director $36,996 $42,316 2024
Fairview Public Library NY$102,470 Director $30,160 $31,131 2024
Windsor Public Library VT$179,645 Librarian/director $41,902 $48,176 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $110,871 2023
Mountain Top Library NY$185,274 Director $37,128 $39,455 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $29,594 2024
Clark Memorial Library RI$187,786 Director $40,821 $46,032 2023
Springdale Free Public Library Inc PA$192,770 Director Administrator $57,165 $65,116 2024
The Greater Cincinnati Library Consortiu OH$203,100 Executive Director $60,203 $74,987 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Fifi Scoufopoulos) 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 17 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,045 is reasonable (approximately the 0th 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.