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PeerBasis
Compensation Comparability Determination

Morrisville Public Library

Executive Director / CEO

EIN 061646456
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Rounds, Executive Director / CEO ($56,701) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Rounds — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,424 total compensation of comparable organizations → $93,735 $56,701
$22,88010th
$31,20025th
$48,237Median
$58,17575th
$66,59990th
$56,701This org · 73rd
p10$22,880
p25$31,200
p50$48,237
p75$58,175
p90$66,599
$56,701

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 NY 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
Raymond Library Company CT$166,584 Treasurer $2,405 $2,424 2024
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $35,538 2023
Brown Public Library VT$157,280 Library Director $59,105 $63,946 2024
Vista Grande Public Library NM$155,104 Library Director $57,188 $68,069 2023
Morgan County Public Library WV$177,689 Director $17,500 $20,969 2023
Monroe County Public Library AL$154,495 Director $41,791 $48,530 2024
Martinsburg Community Library PA$149,379 Library Director $36,290 $37,897 2025
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $38,737 2023
Bookleggers Library Inc FL$191,195 President, C $64,779 $65,414 2024
Gowanda Free Library NY$141,283 Director $28,426 $27,610 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $40,834 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $51,567 2024
Avalon Public Library PA$195,374 Executive Dir. $45,000 $48,237 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $58,175 2023
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $56,036 2024
Slippery Rock Community Library PA$134,279 Director $31,847 $34,137 2024
Brandywine Community Library PA$198,852 Director $46,688 $50,047 2024
Myers Memorial Library NY$133,689 Director $31,200 $31,200 2023
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $47,000 2023
Ella Library TN$202,719 President $24,481 $28,477 2023
Chester Springs Library PA$204,014 Executive Director $61,685 $66,122 2024
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $30,658 2024
Living Learning Libraries FL$205,111 Treasurer $49,340 $49,822 2024
Medina Community Library TX$205,509 Library Director $45,360 $48,773 2024
Schoharie Free Library Assocation NY$206,050 Director $52,127 $50,631 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default73rd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted73rd

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 (Michelle Rounds) 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 41 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,701 is reasonable (approximately the 73rd 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.