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PeerBasis
Compensation Comparability Determination

Friends Of The San Rafael Public Library

Executive Director / CEO

EIN 680319825
CA · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tom Koerber, Executive Director / CEO ($2,310) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tom Koerber — 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

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $297,356 $2,310
$1,81810th
$5,44225th
$20,806Median
$44,84575th
$126,13490th
$2,310This org · 13th
p10$1,818
p25$5,442
p50$20,806
p75$44,845
p90$126,134
$2,310

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 CA 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
Susquehanna University And PA$60,368 Trustee $30,266 $34,953 2025
Wood Colony Christian School CA$61,546 President $7,475 $7,899 2023
St Hope Endowment CA$58,061 Ceo $234 $247 2023
Berea College Leverage Lender Inc KY$57,546 President/as President Of Berea College/director $57,401 $75,473 2023
Maurice River Education Foundation NJ$62,775 Secretary $19,539 $20,203 2025
Charles Henry Leach Ii Fund For Duquesne University PA$57,036 Pres/director $134,644 $159,610 2024
Wilson Area Partners In Education Founda PA$57,003 Executive Director $29,446 $35,937 2023
Westerville Rotary Foundation OH$63,485 Treasurer $1,500 $1,889 2024
Honorable Character TX$64,308 Director $990 $1,177 2024
Cardinal Education Foundation Inc TX$64,486 President $16,005 $19,031 2024
Mbbs-us Inc CA$64,801 University President (Part Year) $38,809 $41,012 2023
Junior Achievement Of Eastern Iowa IA$54,804 Authorized Agent $8,616 $11,214 2024
The Ivy Foundation VA$54,330 Executive Director $104,004 $122,897 2023
Eastern New Mexico University Ruidoso Foundation NM$66,380 Executive Director $62,602 $80,038 2024
Barat Education Foundation IL$52,959 Treasurer $3,000 $3,416 2025
Bill And Vieve Gore Endowment Fund UT$67,313 Trustee $123,960 $155,267 2023
The Drost Family Foundation NY$52,606 Trustee $2,860 $3,162 2023
Denver Christian Schools Foundation Inc CO$67,909 Head Of School $17,985 $21,105 2023
Mississippi 8 Conference MN$69,671 Executive Secretary $16,958 $20,507 2023
The 506 Foundation Inc KS$73,052 Treasurer $3,600 $4,623 2024
Nymc - School Of Medicine Faculty NY$73,745 President, Ceo And Trustee $268,885 $297,356 2023
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $46,122 2023
Schuylkill Valley Athletic Boosters Inc PA$75,214 Treasurer $599 $710 2024
Glen Ellyn Library Foundation IL$75,278 Development Dir $29,861 $34,897 2024
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $19,188 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default13th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted10th

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 (Tom Koerber) 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 30 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,310 is reasonable (approximately the 13th 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.