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

Palacios Library Incorporated

Executive Director / CEO

EIN 741465813
TX · NTEE B71Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vikijane Mosier, Executive Director / CEO ($37,086) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Vikijane Mosier — reported title “HEAD 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,689 total compensation of comparable organizations → $94,248 $37,086
$17,75910th
$23,73625th
$35,605Median
$39,99775th
$54,58090th
$37,086This org · 67th
p10$17,759
p25$23,736
p50$35,605
p75$39,997
p90$54,580
$37,086

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 TX 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
Friends Of The Allen County Indiana IN$127,131 Acpl Dir, Ex $35,118 $35,960 2024
Blairsville Library Association PA$134,489 Director $16,800 $16,268 2024
Petersham Memorial Library MA$136,224 Trustee $9,045 $7,689 2025
Blossburg Memorial Library PA$142,088 Director $50,432 $48,834 2024
Porter Memorial Library Association ME$104,415 Library Director $35,568 $35,605 2023
Fairview Public Library NY$102,470 Director $30,160 $26,464 2024
Waverly Free Library NY$150,719 Director $44,495 $39,041 2024
Morris Plains Library Association NJ$162,011 Director $25,000 $22,314 2023
Lake Memorial Library Fund MS$86,722 Trustee $18,489 $19,996 2024
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $58,410 2024
Community Library ME$168,361 Library Director $36,996 $35,972 2024
Windsor Public Library VT$179,645 Librarian/director $41,902 $40,953 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $94,248 2023
Mountain Top Library NY$185,274 Director $37,128 $33,539 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $25,157 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default67th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted60th

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 (Vikijane Mosier) 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 15 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,086 is reasonable (approximately the 67th 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.