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PeerBasis
Compensation Comparability Determination

Valley Library Consortium Inc

Executive Director / CEO

EIN 382410513
MI · NTEE B70A
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Randall Lee Martin, Executive Director / CEO ($99,010) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Randall Lee Martin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$292 total compensation of comparable organizations → $153,090 $99,010
$33,16210th
$49,14425th
$60,146Median
$77,31575th
$101,95890th
$99,010This org · 88th
p10$33,162
p25$49,144
p50$60,146
p75$77,315
p90$101,958
$99,010

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 MI 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
Maine Philanthropy Center ME$479,791 President & Ceo $124,083 $120,377 2024
Pine Bush Area Public Library District NY$485,937 Director $61,437 $53,786 2024
Jordan Valley District Library MI$495,153 Director $90,000 $87,680 2025
Lyons Public Library NY$457,821 Executive Director $46,406 $39,580 2025
Jefferson Hills Library PA$455,422 Library Director Thru October 2024 $53,911 $52,086 2024
Cny (Connectny) Inc NY$504,515 Executive Director (Thru July) $54,927 $49,507 2023
Plattekill Public Library NY$506,805 Director $65,962 $59,453 2023
Proprietors Of The Salem Athenaeum MA$451,137 Executive Dir. $57,692 $50,227 2024
Organic Farm School WA$509,137 Executive Director $75,000 $66,977 2023
The Charlemagne Institute KY$450,245 Ceo $142,857 $153,090 2023
Seattle Athenaeum WA$449,851 Executive Director $97,461 $84,538 2024
Wadsworth Library NY$515,455 Library Director $27,889 $24,416 2024
Early Manuscripts Electronic Library CA$436,224 Chairman $58,800 $49,191 2024
Whippanong Library Association NJ$526,515 Direcdtor $76,941 $66,555 2024
Atlanta-fulton Public Library GA$432,689 Executive Dir. $120,000 $116,898 2024
Murrysville Community Library PA$532,750 Director $45,140 $43,612 2024
Bill Memorial Library CT$533,491 Executive Di $70,920 $62,762 2025
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $61,441 2023
Eastern Academic Scholars Trust Inc MA$421,318 Program Director & Non-voting Member Of Bod $33,736 $29,371 2024
Desert Foothills Library Association AZ$538,260 Former Executive Director $123,702 $118,664 2023
Millvale Community Library PA$542,211 Executive Dir. $54,552 $52,706 2024
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $54,133 2024
Prairie Skies Public Library District IL$414,218 Library Director $52,015 $49,543 2024
Greenwich Free Library NY$413,654 Executive Di $55,687 $48,752 2024
Lansing Community Library NY$401,521 Library Director $69,178 $60,563 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default88th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted86th

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 (Randall Lee Martin) 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 66 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,010 is reasonable (approximately the 88th 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.