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PeerBasis
Compensation Comparability Determination

Oceanside Library

Executive Director / CEO

EIN 111889760
NY · NTEE B71Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christina Marra, Executive Director / CEO ($227,722) against the 2000 closest of 2,188 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christina Marra — 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

2,188 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$65 total compensation of comparable organizations → $2,072,974 $227,722
$75,57610th
$131,56125th
$183,672Median
$246,18175th
$338,65590th
$227,722This org · 69th
p10$75,576
p25$131,561
p50$183,672
p75$246,181
p90$338,655
$227,722

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
Sandia Foundation NM$8,298,973 President & $347,154 $413,205 2025
Bradford Educational Foundation PA$8,295,257 Former Vp (Through 5/31/19) $65,037 $73,673 2024
Civic Space Foundation CA$8,294,519 Ed/president $230,347 $225,943 2024
Community Partnership Of Alabama Inc AL$8,306,347 President & Ceo $75,675 $95,611 2023
Belmont Academy Inc FL$8,308,263 Principal $117,942 $125,859 2024
🔒 1995 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default69th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted63rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 2000-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.