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PeerBasis
Compensation Comparability Determination

Maryland Library Association Inc

Executive Director / CEO

EIN 521035154
MD · NTEE B71I
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joshua Stone, Executive Director / CEO ($79,500) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,697 total compensation of comparable organizations → $192,374 $79,500
$39,75610th
$59,36225th
$68,204Median
$82,05475th
$98,75790th
$79,500This org · 64th
p10$39,756
p25$59,362
p50$68,204
p75$82,054
p90$98,757
$79,500

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 MD 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
Palmyra Public Library PA$487,314 Executive Di $45,014 $49,285 2024
Norwich Public Library Association VT$486,604 Director $84,072 $92,907 2024
Boothbay Harbor Memorial Library ME$485,324 Executive Di $70,551 $79,855 2023
Brainerd Memorial Library CT$504,052 Director $90,313 $95,717 2023
Wiscasset Public Library ME$507,495 Library Director $62,038 $68,204 2024
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $83,606 2025
Downingtown Library Company PA$512,194 Int. Director $60,425 $68,113 2023
Julia L Butterfield Memorial NY$512,964 Director $70,000 $69,448 2024
Bradford Area Public Library PA$519,046 Executive Director $54,160 $59,299 2024
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $101,189 2023
Wisconsin Library Association Inc WI$521,939 Executive Director $101,295 $116,148 2024
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $75,075 2024
Kirkland Town Library NY$531,556 Library Director $69,451 $68,904 2024
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $81,544 2024
Middlesex County Public VA$438,434 Executive Di $38,492 $39,753 2025
Southern Lehigh Public Library PA$538,182 Executive Director $57,603 $63,069 2024
Moon Township Public Library PA$545,799 Executive Dir. $72,726 $79,627 2024
Huntingdon County Library PA$548,198 Executive Director $68,445 $74,940 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $39,770 2024
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,697 2024
Greenville Area Public Library PA$554,895 Librarian And Director $55,134 $60,366 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $61,496 2023
Honey Brook Community Library PA$418,267 Director $54,475 $59,644 2024
Berwick Public Library PA$556,939 Executive Di $78,000 $85,402 2024
Malvern Public Library PA$416,962 Library Dire $74,943 $82,054 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default64th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted62nd

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 (Joshua Stone) 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 53 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,500 is reasonable (approximately the 64th 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.