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PeerBasis
Compensation Comparability Determination

Capitan Public Library Volunteer

Executive Director / CEO

EIN 742850619
NM · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Eckman, Executive Director / CEO ($2,492) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,097 total compensation of comparable organizations → $58,877 $2,492
$19,64210th
$24,06125th
$28,412Median
$39,26375th
$48,15790th
$2,492This org · 4th
p10$19,642
p25$24,061
p50$28,412
p75$39,263
p90$48,157
$2,492

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 NM 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
Blue Grass Resource Center VA$120,150 Executive Director $26,302 $23,612 2024
Fallsington Library Co PA$112,036 Library Director $39,675 $37,873 2023
Norwood Public Library NY$108,712 Library Dire $33,008 $27,732 2024
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $40,653 2023
Myers Memorial Library NY$133,689 Director $31,200 $26,987 2023
Slippery Rock Community Library PA$134,279 Director $31,847 $29,528 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $44,604 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $35,320 2024
Gowanda Free Library NY$141,283 Director $28,426 $23,882 2024
Bowdoinham Public Library ME$93,144 Library Director $25,376 $24,323 2023
Easton Library NY$90,634 Director $21,731 $18,797 2023
Steep Falls Library ME$90,621 Librarian $28,080 $25,468 2025
Coeur Dalene Public Library Foundation ID$90,376 Foundation Mgr. $23,804 $24,239 2023
Martinsburg Community Library PA$149,379 Library Director $36,290 $32,780 2025
Monroe County Public Library AL$154,495 Director $41,791 $41,977 2024
Dr Sandor & Berthe Benedek NY$84,255 Director $26,617 $23,023 2023
Vista Grande Public Library NM$155,104 Library Director $57,188 $58,877 2023
Hamlin Memorial Library PA$83,507 Executive Dir. $30,643 $28,412 2024
Brown Public Library VT$157,280 Library Director $59,105 $55,312 2024
Morrisville Public Library NY$166,367 Executive Director $56,701 $49,045 2023
Raymond Library Company CT$166,584 Treasurer $2,405 $2,097 2024
Lincoln Library Inc VT$171,285 Managing Librarian $31,905 $30,739 2023
Morgan County Public Library WV$177,689 Director $17,500 $18,137 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted4th

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 (Lynn Eckman) 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 23 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,492 is reasonable (approximately the 4th 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.