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PeerBasis
Compensation Comparability Determination

Ellicottville Memorial Library

Executive Director / CEO

EIN 166044848
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Flanagan, Executive Director / CEO ($58,175) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Flanagan — reported title “LIBRARY DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,424 total compensation of comparable organizations → $93,735 $58,175
$27,07110th
$35,83225th
$48,773Median
$60,54375th
$67,63190th
$58,175This org · 71st
p10$27,071
p25$35,832
p50$48,773
p75$60,543
p90$67,631
$58,175

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
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $56,036 2024
Avalon Public Library PA$195,374 Executive Dir. $45,000 $48,237 2024
Brandywine Community Library PA$198,852 Director $46,688 $50,047 2024
Bookleggers Library Inc FL$191,195 President, C $64,779 $65,414 2024
Ella Library TN$202,719 President $24,481 $28,477 2023
Chester Springs Library PA$204,014 Executive Director $61,685 $66,122 2024
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $30,658 2024
Living Learning Libraries FL$205,111 Treasurer $49,340 $49,822 2024
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $38,737 2023
Medina Community Library TX$205,509 Library Director $45,360 $48,773 2024
Schoharie Free Library Assocation NY$206,050 Director $52,127 $50,631 2024
Hepburn Library Of Norfolk NY$207,538 Director $22,880 $22,880 2023
Frankfort Free Library NY$210,950 Director $51,750 $50,265 2024
Morgan County Public Library WV$177,689 Director $17,500 $20,969 2023
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $58,497 2024
El Rito Public Library NM$219,445 Executive Director $13,573 $15,288 2025
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $35,538 2023
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
Raymond Library Company CT$166,584 Treasurer $2,405 $2,424 2024
Morrisville Public Library NY$166,367 Executive Director $56,701 $56,701 2023
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $93,735 2024
Brown Public Library VT$157,280 Library Director $59,105 $63,946 2024
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $24,917 2025
Vista Grande Public Library NM$155,104 Library Director $57,188 $68,069 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 default71st
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted71st

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 Flanagan) 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 49 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,175 is reasonable (approximately the 71st 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.