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PeerBasis
Compensation Comparability Determination

Richmond Memorial Library Association Inc

Executive Director / CEO

EIN 066056067
CT · NTEE B71Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aubrey Muscaro, Executive Director / CEO ($95,476) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Aubrey Muscaro — reported title “Library Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,375 total compensation of comparable organizations → $110,374 $95,476
$33,88310th
$56,03325th
$64,684Median
$76,22775th
$88,98890th
$95,476This org · 96th
p10$33,883
p25$56,033
p50$64,684
p75$76,227
p90$88,988
$95,476

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
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $70,837 2024
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $78,886 2025
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $76,940 2024
Middlesex County Public VA$438,434 Executive Di $38,492 $37,509 2025
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $37,525 2024
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,375 2024
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $75,346 2023
Norwich Public Library Association VT$486,604 Director $84,072 $87,662 2024
Palmyra Public Library PA$487,314 Executive Di $45,014 $46,503 2024
Maryland Library Association Inc MD$487,497 Executive Director $79,500 $75,012 2025
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $58,025 2023
Honey Brook Community Library PA$418,267 Director $54,475 $56,277 2024
Malvern Public Library PA$416,962 Library Dire $74,943 $77,422 2024
Tyson Library Association Inc IN$405,192 Director $55,112 $60,208 2024
Brainerd Memorial Library CT$504,052 Director $90,313 $90,313 2023
Wiscasset Public Library ME$507,495 Library Director $62,038 $64,354 2024
Downingtown Library Company PA$512,194 Int. Director $60,425 $64,267 2023
Glendora Public Library CA$393,944 Executive Director $80,192 $69,886 2025
Julia L Butterfield Memorial NY$512,964 Director $70,000 $65,528 2024
Bradford Area Public Library PA$519,046 Executive Director $54,160 $55,951 2024
Wisconsin Library Association Inc WI$521,939 Executive Director $101,295 $109,591 2024
Friends Of The Chas County Library SC$380,695 Director $72,000 $77,813 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $65,436 2024
Kirkland Town Library NY$531,556 Library Director $69,451 $65,013 2024
Madison County Library VA$372,357 Librarian $47,316 $47,328 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 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 default96th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted96th

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 (Aubrey Muscaro) 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 46 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,476 is reasonable (approximately the 96th 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.