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PeerBasis
Compensation Comparability Determination

Hepburn Library Of Norfolk

Executive Director / CEO

EIN 161315213
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laurel Murphy, Executive Director / CEO ($22,880) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Laurel Murphy — 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

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,424 total compensation of comparable organizations → $93,735 $22,880
$27,32810th
$36,95525th
$49,822Median
$63,21575th
$68,06990th
$22,880This org · 8th
p10$27,328
p25$36,955
p50$49,822
p75$63,215
p90$68,069
$22,880

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
Schoharie Free Library Assocation NY$206,050 Director $52,127 $50,631 2024
Medina Community Library TX$205,509 Library Director $45,360 $48,773 2024
Living Learning Libraries FL$205,111 Treasurer $49,340 $49,822 2024
Frankfort Free Library NY$210,950 Director $51,750 $50,265 2024
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $30,658 2024
Chester Springs Library PA$204,014 Executive Director $61,685 $66,122 2024
Ella Library TN$202,719 President $24,481 $28,477 2023
Brandywine Community Library PA$198,852 Director $46,688 $50,047 2024
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $58,497 2024
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $56,036 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $58,175 2023
El Rito Public Library NM$219,445 Executive Director $13,573 $15,288 2025
Avalon Public Library PA$195,374 Executive Dir. $45,000 $48,237 2024
Ivoryton Library Association CT$222,900 Library Drctr $54,036 $54,460 2024
Imagineif Library Foundation MT$223,581 Executive Di $56,603 $67,522 2023
Bookleggers Library Inc FL$191,195 President, C $64,779 $65,414 2024
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $38,737 2023
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $93,735 2024
Morgan County Public Library WV$177,689 Director $17,500 $20,969 2023
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $24,917 2025
Eastport Public Library ME$241,855 Librarian $44,894 $47,076 2025
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $66,564 2024
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $35,538 2023
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $77,991 2025
Raymond Library Company CT$166,584 Treasurer $2,405 $2,424 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted8th

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 (Laurel Murphy) 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 51 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,880 is reasonable (approximately the 8th 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.