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PeerBasis
Compensation Comparability Determination

Minoa Free Library

Executive Director / CEO

EIN 150574854
NY · NTEE B71Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Ravera, Executive Director / CEO ($42,079) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Ravera — 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

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,578 total compensation of comparable organizations → $120,425 $42,079
$24,08610th
$42,92325th
$58,466Median
$64,75875th
$75,95790th
$42,079This org · 25th
p10$24,086
p25$42,923
p50$58,466
p75$64,758
p90$75,957
$42,079

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
Webster Memorial Library MI$275,359 President $6,000 $6,486 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $56,178 2023
Paris Public Library Association ME$296,529 Library Director $55,825 $58,538 2025
Schoolcraft Community Library MI$270,614 Director $55,494 $59,982 2025
Waldoboro Public Library ME$298,475 Executive Director $42,238 $46,805 2023
Scottdale Public Library PA$269,598 Library Dire $59,292 $65,434 2023
Oxford Memorial Library NY$267,033 Director $23,721 $22,447 2025
South Butler Community Library PA$263,324 Library Director $45,500 $48,773 2024
Southeast Library System MN$253,075 Executive Director $33,420 $34,581 2025
Clairton Public Library PA$241,323 Executive Dir. $55,264 $59,238 2024
Fort Plain Free Library NY$240,174 Director $51,652 $50,170 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $44,252 2023
Highland Falls Library NY$332,422 Director $66,438 $64,532 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $38,659 2023
Olive Free Library Association NY$338,865 Director $61,741 $59,970 2024
Annie Lee Thompson Library Trust Fund TX$223,606 Ceo $47,544 $51,121 2024
The Detroit Public Library Friends MI$221,854 Exec Director/board President $108,542 $120,425 2024
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $31,394 2023
Belfast Free Library ME$351,170 Executive Direc $8,635 $9,294 2024
Lakewood Memorial Library NY$214,711 Library Dire $68,069 $66,116 2024
Peoples Library PA$355,742 Executive Director $74,071 $79,399 2024
Grove City Community Library PA$207,191 Interim Dire $23,997 $25,724 2024
Friends Of The Salt Lake City Public UT$206,160 Sales Manager $55,129 $59,086 2025
Dimmick Memorial Library PA$204,697 Director $44,340 $47,529 2024
The Greater Cincinnati Library Consortiu OH$203,100 Executive Director $60,203 $70,565 2023

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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted17th

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 (Laura Ravera) 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 36 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,079 is reasonable (approximately the 25th 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.