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PeerBasis
Compensation Comparability Determination

Martinsburg Community Library

Executive Director / CEO

EIN 251157648
PA · NTEE B70Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Danette Feathers, Executive Director / CEO ($36,290) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,321 total compensation of comparable organizations → $65,182 $36,290
$20,81210th
$29,61725th
$46,191Median
$52,90575th
$62,07690th
$36,290This org · 37th
p10$20,812
p25$29,617
p50$46,191
p75$52,905
p90$62,076
$36,290

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 PA 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
Monroe County Public Library AL$154,495 Director $41,791 $46,472 2024
Vista Grande Public Library NM$155,104 Library Director $57,188 $65,182 2023
Brown Public Library VT$157,280 Library Director $59,105 $61,234 2024
Gowanda Free Library NY$141,283 Director $28,426 $26,439 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $39,102 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $49,380 2024
Slippery Rock Community Library PA$134,279 Director $31,847 $32,690 2024
Myers Memorial Library NY$133,689 Director $31,200 $29,876 2023
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $45,007 2023
Morrisville Public Library NY$166,367 Executive Director $56,701 $54,296 2023
Raymond Library Company CT$166,584 Treasurer $2,405 $2,321 2024
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $34,030 2023
Morgan County Public Library WV$177,689 Director $17,500 $20,080 2023
Blue Grass Resource Center VA$120,150 Executive Director $26,302 $26,140 2024
Capitan Public Library Volunteer NM$119,679 Treasurer $2,492 $2,759 2024
Fallsington Library Co PA$112,036 Library Director $39,675 $41,928 2023
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $37,094 2023
Norwood Public Library NY$108,712 Library Dire $33,008 $30,701 2024
Bookleggers Library Inc FL$191,195 President, C $64,779 $62,638 2024
Avalon Public Library PA$195,374 Executive Dir. $45,000 $46,191 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $55,707 2023
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $53,659 2024
Brandywine Community Library PA$198,852 Director $46,688 $47,923 2024
Ella Library TN$202,719 President $24,481 $27,269 2023
Chester Springs Library PA$204,014 Executive Director $61,685 $63,317 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default37th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted37th

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 (Danette Feathers) 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 35 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,290 is reasonable (approximately the 37th 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.