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PeerBasis
Compensation Comparability Determination

Morgan County Public Library

Executive Director / CEO

EIN 550493153
WV · NTEE B70
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Drennan, Executive Director / CEO ($17,500) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Drennan — 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

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,023 total compensation of comparable organizations → $78,229 $17,500
$20,79510th
$28,49025th
$40,705Median
$48,82075th
$56,35290th
$17,500This org · 7th
p10$20,795
p25$28,490
p50$40,705
p75$48,820
p90$56,352
$17,500

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 WV 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
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $29,659 2023
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $32,329 2023
Raymond Library Company CT$166,584 Treasurer $2,405 $2,023 2024
Morrisville Public Library NY$166,367 Executive Director $56,701 $47,321 2023
Bookleggers Library Inc FL$191,195 President, C $64,779 $54,592 2024
Avalon Public Library PA$195,374 Executive Dir. $45,000 $40,257 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $48,551 2023
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $46,766 2024
Brown Public Library VT$157,280 Library Director $59,105 $53,368 2024
Brandywine Community Library PA$198,852 Director $46,688 $41,768 2024
Vista Grande Public Library NM$155,104 Library Director $57,188 $56,808 2023
Monroe County Public Library AL$154,495 Director $41,791 $40,502 2024
Ella Library TN$202,719 President $24,481 $23,766 2023
Chester Springs Library PA$204,014 Executive Director $61,685 $55,183 2024
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $25,586 2024
Living Learning Libraries FL$205,111 Treasurer $49,340 $41,580 2024
Medina Community Library TX$205,509 Library Director $45,360 $40,705 2024
Martinsburg Community Library PA$149,379 Library Director $36,290 $31,628 2025
Schoharie Free Library Assocation NY$206,050 Director $52,127 $42,255 2024
Hepburn Library Of Norfolk NY$207,538 Director $22,880 $19,095 2023
Frankfort Free Library NY$210,950 Director $51,750 $41,950 2024
Gowanda Free Library NY$141,283 Director $28,426 $23,043 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $34,079 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $43,037 2024
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $48,820 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2023 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 WV 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Sarah Drennan) 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 41 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,500 is reasonable (approximately the 7th 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.