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PeerBasis
Compensation Comparability Determination

Norwood Public Library

Executive Director / CEO

EIN 461202496
NY · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Jones, Executive Director / CEO ($33,008) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Amanda Jones — reported title “LIBRARY DIRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,966 total compensation of comparable organizations → $70,079 $33,008
$22,37310th
$28,10425th
$32,122Median
$45,07875th
$53,09090th
$33,008This org · 52nd
p10$22,373
p25$28,104
p50$32,122
p75$45,078
p90$53,090
$33,008

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
Fallsington Library Co PA$112,036 Library Director $39,675 $45,078 2023
Capitan Public Library Volunteer NM$119,679 Treasurer $2,492 $2,966 2024
Blue Grass Resource Center VA$120,150 Executive Director $26,302 $28,104 2024
Bowdoinham Public Library ME$93,144 Library Director $25,376 $28,951 2023
Easton Library NY$90,634 Director $21,731 $22,373 2023
Steep Falls Library ME$90,621 Librarian $28,080 $30,314 2025
Coeur Dalene Public Library Foundation ID$90,376 Foundation Mgr. $23,804 $28,851 2023
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $48,388 2023
Dr Sandor & Berthe Benedek NY$84,255 Director $26,617 $27,403 2023
Myers Memorial Library NY$133,689 Director $31,200 $32,122 2023
Hamlin Memorial Library PA$83,507 Executive Dir. $30,643 $33,817 2024
Slippery Rock Community Library PA$134,279 Director $31,847 $35,146 2024
Bolivar Free Library Association NY$80,124 Director $6,743 $6,743 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $53,090 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $42,040 2024
Gowanda Free Library NY$141,283 Director $28,426 $28,426 2024
Prospect Community Library PA$74,397 Director $24,960 $27,546 2024
Martinsburg Community Library PA$149,379 Library Director $36,290 $39,017 2025
Monroe County Public Library AL$154,495 Director $41,791 $49,963 2024
Vista Grande Public Library NM$155,104 Library Director $57,188 $70,079 2023
Brown Public Library VT$157,280 Library Director $59,105 $65,835 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 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 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 default52nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted52nd

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 (Amanda Jones) 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 21 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,008 is reasonable (approximately the 52nd 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.