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PeerBasis
Compensation Comparability Determination

Easton Library

Executive Director / CEO

EIN 222516100
NY · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Decarlo, Executive Director / CEO ($21,731) against every comparable organization that fit the selection criteria — 464 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Decarlo — 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

464 organizations qualified on sector, size, and geography 464 within the band form the benchmarked peer set.

Distribution of comparable compensation

$415 total compensation of comparable organizations → $474,325 $21,731
$4,93110th
$12,61225th
$29,529Median
$52,72275th
$83,54490th
$21,731This org · 38th
p10$4,931
p25$12,612
p50$29,529
p75$52,722
p90$83,544
$21,731

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
Waterhouse Guild Inc CA$90,644 President $3,000 $2,867 2023
Steep Falls Library ME$90,621 Librarian $28,080 $29,444 2025
Maury Seldin Advanced Studies FL$90,703 Chairman/pre $10,800 $10,906 2024
Russian School Of Austin TX$90,867 President $1,804 $1,997 2023
The Bearcat Touchdown Club Inc GA$90,878 Secretary $5,000 $5,404 2024
Coeur Dalene Public Library Foundation ID$90,376 Foundation Mgr. $23,804 $28,023 2023
Youth Development Resource Center CA$90,892 Chairman $26,725 $24,805 2024
Greeneville City Schools Foundation TN$90,963 Executive Di $34,500 $38,980 2024
Midwest Institute For International MI$91,018 Director $35,970 $38,879 2025
Nevada Hospitality Foundation NV$91,113 President, Ceo $35,000 $37,711 2024
American University Of Sovereign Nations Inc AZ$91,158 President $54,600 $58,110 2023
The Portsmouth Schools Foundation VA$89,951 Executive Di $43,333 $46,302 2023
Maxmath Tutoring Online Inc New York Branch NY$89,929 Ceo $5,188 $5,039 2024
Kateri Tekakwitha Fund CA$91,348 Cfo $5,640 $5,100 2025
California Association Of Realtors CA$91,525 Treasurer $56,565 $52,502 2024
Interweave Inc NJ$89,713 Executive Di $43,750 $41,988 2024
American Holistic Veterinary Medical MD$91,652 Contract Executive Directo $63,000 $61,679 2025
Continuing Medical Education Institute MN$89,386 President/director $1,500 $1,640 2023
Matthew J Deluca-dominic Olivo OH$89,306 Co-chairman $210,111 $246,274 2023
King's Kids Foundation Inc AL$89,077 Executive Di $36,000 $41,805 2024
The Ad Club Foundation Inc MA$88,872 President & Director $7,941 $7,897 2023
Challenge Preparatory Academy GA$92,412 Principal $60,064 $69,574 2022
Titusville Alumni Association PA$92,425 Executive Director $24,464 $26,998 2023
Ekko Worship Alliance CO$92,468 Secretary/tr $21,108 $21,195 2025
Local 137 Nicholas Signorelli Sr NY$92,525 Director $137,476 $133,532 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 default38th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted31st

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 (Jennifer Decarlo) 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 464 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,731 is reasonable (approximately the 38th 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.