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PeerBasis
Compensation Comparability Determination

Barneveld Free Library Association

Executive Director / CEO

EIN 161024429
NY · NTEE B71Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greta Madore, Executive Director / CEO ($20,106) against every comparable organization that fit the selection criteria — 227 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

227 organizations qualified on sector, size, and geography 227 within the band form the benchmarked peer set.

Distribution of comparable compensation

$162 total compensation of comparable organizations → $487,827 $20,106
$3,50510th
$10,01125th
$23,095Median
$48,81275th
$114,25490th
$20,106This org · 45th
p10$3,505
p25$10,011
p50$23,095
p75$48,812
p90$114,254
$20,106

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
The Drost Family FoundationNY $52,606$2,860 990
Shiloh UniversityIA $52,703$72,703 990
Hepburn Bootstrap Foundation IncWI $52,463$66,742 990
Aj Center IncFL $52,350$12,622 990
Mat FoundationCA $52,892$26,279 990
Otho Davis Scholarship FoundatNJ $52,243$19,194 990
Barat Education FoundationIL $52,959$3,089 990
Association Of Two-way And DualCA $52,172$143,868 990
Self Development Scottsdale AcademyAZ $52,171$5,316 990
Kauffman Fasttrac IncMO $52,110$87,005 990
Fsa Scholarship FoundationTX $53,115$19,262 990
Citizens For Road Safety TexasTX $53,170$8,064 990
The Coalition Of Schools EducatingMA $53,238$143,279 990
Ohio Contractors Association AdvancementOH $51,788$56,266 990
Yau High School Sciences AwardsMA $51,477$9,364 990
Wireless Infrastructure AssociationVA $53,833$44,368 990
Airmen Memorial Foundation IncMD $51,291$8,786 990
Seakay IncCA $51,253$50,122 990
Colorado Municipal JudgesCO $51,168$19,501 990
The Ivy FoundationVA $54,330$111,130 990
Las Vegas Collegiate IncNV $50,720$118,940 990
Family House Learning CenterWA $54,581$9,247 990
Honesdale Communities That Care IncPA $54,657$33,108 990
Ilpa Scholarships Forever IncIA $50,432$6,984 990
Junior Achievement Of Eastern IowaIA $54,804$10,141 990

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 default45th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted36th

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 (Greta Madore) 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 227 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,106 is reasonable (approximately the 45th 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.