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PeerBasis
Compensation Comparability Determination

Lyons Public Library

Executive Director / CEO

EIN 150584690
NY · NTEE B70
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kristina Braell, Executive Director / CEO ($46,406) 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 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristina Braell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO 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

$9,755 total compensation of comparable organizations → $109,207 $46,406
$31,67110th
$51,29025th
$58,488Median
$69,60075th
$71,46490th
$46,406This org · 22nd
p10$31,671
p25$51,290
p50$58,488
p75$69,600
p90$71,464
$46,406

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
Pine Bush Area Public Library District NY$485,937 Director $61,437 $63,063 2024
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $72,038 2023
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $63,469 2024
Greenwich Free Library NY$413,654 Executive Di $55,687 $57,160 2024
Cny (Connectny) Inc NY$504,515 Executive Director (Thru July) $54,927 $58,046 2023
Plattekill Public Library NY$506,805 Director $65,962 $69,707 2023
Lansing Community Library NY$401,521 Library Director $69,178 $71,008 2024
Wadsworth Library NY$515,455 Library Director $27,889 $28,627 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $71,218 2024
Palmyra Community Library NY$385,898 Director $56,116 $57,601 2024
Dover Plains Library Association NY$378,034 Director $31,204 $32,976 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $52,863 2024
Dr Evarts Library District NY$312,398 Director $9,231 $9,755 2023
Red Jacket Community Library NY$310,159 Director $50,766 $50,766 2025
Heermance Memorial Library NY$309,965 Director $65,557 $69,279 2023
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $38,058 2024
Dansville Public Library NY$633,649 New Director $55,763 $58,929 2023
Ruth Keeler Memorial Library NY$640,904 Library Director $106,392 $109,207 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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 (Kristina Braell) 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 $46,406 is reasonable (approximately the 22nd 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.