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PeerBasis
Compensation Comparability Determination

Berlin Free Library Association

Executive Director / CEO

EIN 066053640
CT · NTEE B70Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Marcialynn M Trotta, Executive Director / CEO ($15,068) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcialynn M Trotta — reported title “HEAD LIBRARIAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$223 total compensation of comparable organizations → $243,812 $15,068
$5,10310th
$11,03125th
$19,649Median
$48,92475th
$116,89290th
$15,068This org · 36th
p10$5,103
p25$11,031
p50$19,649
p75$48,924
p90$116,892
$15,068

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 CT 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
Sheffield Township Library PA$26,715 Librarian $15,152 $16,116 2024
American Chiropractic Foundation VA$26,437 Executive Vice President $17,826 $18,900 2023
Plumbers & Pipefitters Local 104 Scholarship Fund MA$27,060 President $90,715 $89,510 2023
The Freidenrich Support Foundation CA$26,259 Director/secretary/treasurer $31,436 $28,951 2024
Tidioute Library Association Inc PA$25,967 Executive Director $20,873 $22,857 2023
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $46,345 2023
Cardinal Funds Inc IN$25,806 Board Member $30,811 $35,678 2023
Raise A Child Of The Carolinas NC$25,544 Ceo $3,992 $4,399 2024
National Marine Inst Inc FL$25,115 Executive Director $21,600 $21,642 2024
Slover Library Foundation VA$28,481 Chairman & President $145,000 $153,730 2023
Painting Hope MN$24,886 President $25,500 $26,873 2024
Barbara Jordan Institute TX$24,868 Executive Director $3,607 $3,962 2023
Downtowners Inc OH$24,557 Executive Director $4,000 $4,519 2024
Casper College Education Trust WY$28,887 Executive Director $43,990 $50,240 2024
State Of Maryland Literacy Association Inc MD$28,978 Treasurer $5,508 $5,655 2023
The Environmental Charter School PA$24,329 Trustee $54,032 $57,468 2024
Oea Educational Foundation OH$29,165 Oea Executive Director, Ex Officio $72,639 $82,055 2024
The Gavin Dillard Poetry Library And Archive Inc NC$24,034 Founder $900 $992 2024
Palm Beach County Literacy Coalition FL$29,472 President $15,581 $15,611 2024
Mcfarlane-cure Charitable Trust WI$23,904 Trustee $200 $223 2024
Educate Nky Inc KY$23,868 President & $114,583 $131,296 2024
Laker Educational Foundation MN$23,401 Executive Dir. $6,590 $6,766 2025
Literacy Volunteers Of Fauquier County VA$23,398 Executive Director $11,000 $11,328 2024
Yeshiva Toras Chaim Of Greater FL$30,000 Director $66,080 $68,163 2023
The Aspire Difference Foundation Inc GA$30,000 President $15,892 $17,545 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default36th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted32nd

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 (Marcialynn M Trotta) 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 88 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,068 is reasonable (approximately the 36th 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.