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PeerBasis
Compensation Comparability Determination

Joe Barnhart Bee County Library Inc

Executive Director / CEO

EIN 742921501
TX · NTEE B700
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Rosalicia Amaya, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$301 total compensation of comparable organizations → $157,966 $75,000
$25,68210th
$40,76425th
$54,607Median
$65,11475th
$89,92990th
$75,000This org · 83rd
p10$25,682
p25$40,764
p50$54,607
p75$65,114
p90$89,929
$75,000

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
Giles County Public Library TN$366,234 Executive Dir. $46,483 $50,288 2023
Addison Township Public Library MI$360,417 Library Director $17,320 $18,400 2023
Dekalb Library Foundation Inc GA$356,619 Executive Di $27,932 $28,076 2024
Dorset Village Public Library VT$355,225 Exec Director $68,939 $69,367 2024
Florida Library Association Inc FL$354,557 Executive Di $84,570 $79,422 2024
St Charles District Library MI$354,142 President $300 $301 2025
Plum Borough Community Library PA$353,999 Library Director $54,999 $54,830 2024
Dover Plains Library Association NY$378,034 Director $31,204 $29,021 2023
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $66,173 2024
Scott Township Public Library PA$349,290 Director $57,317 $58,828 2023
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $38,130 2024
Palmyra Community Library NY$385,898 Director $56,116 $50,692 2024
Austin Free-net TX$344,688 Executive Director $87,102 $87,102 2024
Adamstown Area Library PA$387,663 Interim Exec $21,937 $21,870 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $62,676 2024
Bixby Memorial Free Library VT$391,562 Director $61,800 $60,581 2025
Switzerland County Public Library IN$391,776 Director $56,784 $61,631 2023
Mid-continent Geological Library Inc OK$393,156 Chief Executive Officer $79,615 $90,229 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $46,522 2024
Bedford County Library Inc PA$329,883 Director $48,292 $48,143 2024
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $106,751 2024
Lansing Community Library NY$401,521 Library Director $69,178 $62,492 2024
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $63,914 2024
Comfort Public Library Inc TX$322,691 Library Director $48,456 $49,887 2023
Greenwich Free Library NY$413,654 Executive Di $55,687 $50,305 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 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 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 default83rd
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted81st

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 (Rosalicia Amaya) 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 72 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 83rd 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.