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PeerBasis
Compensation Comparability Determination

Tyson Library Association Inc

Executive Director / CEO

EIN 356003981
IN · NTEE B71Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Margaret Marcy, Executive Director / CEO ($55,112) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Margaret Marcy — 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

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,921 total compensation of comparable organizations → $100,316 $55,112
$27,57810th
$43,13325th
$57,938Median
$68,83775th
$75,70590th
$55,112This org · 46th
p10$27,578
p25$43,133
p50$57,938
p75$68,837
p90$75,705
$55,112

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 IN 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
Glendora Public Library CA$393,944 Executive Director $80,192 $63,971 2025
Malvern Public Library PA$416,962 Library Dire $74,943 $70,869 2024
Honey Brook Community Library PA$418,267 Director $54,475 $51,514 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $53,114 2023
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $4,921 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $34,349 2024
Friends Of The Chas County Library SC$380,695 Director $72,000 $71,227 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $59,898 2024
Madison County Library VA$372,357 Librarian $47,316 $43,322 2024
Middlesex County Public VA$438,434 Executive Di $38,492 $34,335 2025
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $70,428 2024
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $64,842 2024
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $87,395 2023
Peoples Library PA$355,742 Executive Director $74,071 $70,045 2024
Belfast Free Library ME$351,170 Executive Direc $8,635 $8,199 2024
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $72,209 2025
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $27,695 2023
Olive Free Library Association NY$338,865 Director $61,741 $52,904 2024
Highland Falls Library NY$332,422 Director $66,438 $56,929 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $39,038 2023
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $68,970 2023
Norwich Public Library Association VT$486,604 Director $84,072 $80,243 2024
Palmyra Public Library PA$487,314 Executive Di $45,014 $42,567 2024
Maryland Library Association Inc MD$487,497 Executive Director $79,500 $68,663 2025
Brainerd Memorial Library CT$504,052 Director $90,313 $82,670 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2024 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 IN 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 default46th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted44th

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 (Margaret Marcy) 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 48 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,112 is reasonable (approximately the 46th 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.