Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Madison County Library

Executive Director / CEO

EIN 540831592
VA · NTEE B71Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bonnie Utz, Executive Director / CEO ($47,316) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,375 total compensation of comparable organizations → $109,564 $47,316
$31,78410th
$46,61725th
$61,186Median
$75,08375th
$79,71390th
$47,316This org · 28th
p10$31,784
p25$46,617
p50$61,186
p75$75,083
p90$79,713
$47,316

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 VA 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
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $65,420 2024
Friends Of The Chas County Library SC$380,695 Director $72,000 $77,794 2024
Peoples Library PA$355,742 Executive Director $74,071 $76,502 2024
Belfast Free Library ME$351,170 Executive Direc $8,635 $8,955 2024
Glendora Public Library CA$393,944 Executive Director $80,192 $69,868 2025
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $30,248 2023
Tyson Library Association Inc IN$405,192 Director $55,112 $60,193 2024
Olive Free Library Association NY$338,865 Director $61,741 $57,782 2024
Highland Falls Library NY$332,422 Director $66,438 $62,178 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $42,637 2023
Malvern Public Library PA$416,962 Library Dire $74,943 $77,403 2024
Honey Brook Community Library PA$418,267 Director $54,475 $56,263 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $58,010 2023
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,375 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $37,516 2024
Middlesex County Public VA$438,434 Executive Di $38,492 $37,500 2025
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $76,921 2024
Waldoboro Public Library ME$298,475 Executive Director $42,238 $45,098 2023
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $70,819 2024
Paris Public Library Association ME$296,529 Library Director $55,825 $56,402 2025
Richmond Memorial Library Association Inc CT$453,159 Library Director $95,476 $95,452 2023
Minoa Free Library NY$284,438 Director $42,079 $40,544 2023
Alleghany Highlands Regional Library Inc VA$462,823 Library Director $80,953 $78,866 2025
Webster Memorial Library MI$275,359 President $6,000 $6,248 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $54,128 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted22nd

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 (Bonnie Utz) 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 46 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,316 is reasonable (approximately the 28th 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.