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PeerBasis
Compensation Comparability Determination

Myers Memorial Library

Executive Director / CEO

EIN 160755801
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Izabela Nowak, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,424 total compensation of comparable organizations → $68,069 $31,200
$21,42610th
$28,07225th
$38,737Median
$50,80775th
$60,48390th
$31,200This org · 33rd
p10$21,426
p25$28,072
p50$38,737
p75$50,807
p90$60,483
$31,200

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.

OrganizationStateTotal revenueTotal compSource
Slippery Rock Community LibraryPA $134,279$34,137 990
Hudson Falls Free LibraryNY $132,782$47,000 990
Moores Memorial LibraryPA $138,050$51,567 990
The Heritage Public LibraryPA $139,270$40,834 990
Gowanda Free LibraryNY $141,283$27,610 990
Blue Grass Resource CenterVA $120,150$27,297 990
Capitan Public Library VolunteerNM $119,679$2,882 990
Martinsburg Community LibraryPA $149,379$37,897 990
Monroe County Public LibraryAL $154,495$48,530 990
Vista Grande Public LibraryNM $155,104$68,069 990
Fallsington Library CoPA $112,036$43,785 990
Brown Public LibraryVT $157,280$63,946 990
Norwood Public LibraryNY $108,712$32,061 990
Morrisville Public LibraryNY $166,367$56,701 990
Raymond Library CompanyCT $166,584$2,424 990
Lincoln Library IncVT $171,285$35,538 990
Bowdoinham Public LibraryME $93,144$28,120 990
Easton LibraryNY $90,634$21,731 990
Steep Falls LibraryME $90,621$29,444 990
Coeur Dalene Public Library FoundationID $90,376$28,023 990
Morgan County Public LibraryWV $177,689$20,969 990
Schuylkill Valley Community Library IncPA $188,282$38,737 990
Bookleggers Library IncFL $191,195$65,414 990
Avalon Public LibraryPA $195,374$48,237 990
Ellicottville Memorial LibraryNY $196,797$58,175 990

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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted33rd

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 (Izabela Nowak) 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 27 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 33rd 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). 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.