Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Dover Plains Library Association

Executive Director / CEO

EIN 141493720
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Smiih, Executive Director / CEO ($31,204) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Amy Smiih — 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

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,231 total compensation of comparable organizations → $68,231 $31,204
$33,33610th
$44,94525th
$54,717Median
$65,86175th
$67,62490th
$31,204This org · 11th
p10$33,336
p25$44,945
p50$54,717
p75$65,861
p90$67,624
$31,204

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
Palmyra Community Library NY$385,898 Director $56,116 $54,506 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $67,391 2024
Lansing Community Library NY$401,521 Library Director $69,178 $67,193 2024
Greenwich Free Library NY$413,654 Executive Di $55,687 $54,089 2024
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $60,059 2024
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $68,168 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $50,022 2024
Dr Evarts Library District NY$312,398 Director $9,231 $9,231 2023
Red Jacket Community Library NY$310,159 Director $50,766 $48,039 2025
Heermance Memorial Library NY$309,965 Director $65,557 $65,557 2023
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $36,013 2024
Lyons Public Library NY$457,821 Executive Director $46,406 $43,913 2025
Brunswick Community Library NY$286,139 Library Director $70,246 $68,231 2024
Apalachin Library Association NY$272,931 Director $42,120 $40,912 2024
Pine Bush Area Public Library District NY$485,937 Director $61,437 $59,674 2024
Cny (Connectny) Inc NY$504,515 Executive Director (Thru July) $54,927 $54,927 2023
Plattekill Public Library NY$506,805 Director $65,962 $65,962 2023
Wadsworth Library NY$515,455 Library Director $27,889 $27,089 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Amy Smiih) 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 18 similarly situated organizations (Same NTEE sector (B70) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,204 is reasonable (approximately the 11th 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.