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PeerBasis
Compensation Comparability Determination

Medina Community Library

Executive Director / CEO

EIN 742973232
TX · NTEE B700
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary A Speaks-harbour, Executive Director / CEO ($45,360) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,254 total compensation of comparable organizations → $87,177 $45,360
$22,79510th
$33,32525th
$46,544Median
$58,11075th
$63,33690th
$45,360This org · 47th
p10$22,795
p25$33,325
p50$46,544
p75$58,110
p90$63,336
$45,360

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.

OrganizationStateTotal revenueTotal compSource
Living Learning LibrariesFL $205,111$46,337 990
Schoharie Free Library AssocationNY $206,050$47,089 990
Choctaw County Public Library IncAL $204,057$28,512 990
Chester Springs LibraryPA $204,014$61,495 990
Hepburn Library Of NorfolkNY $207,538$21,279 990
Ella LibraryTN $202,719$26,485 990
Frankfort Free LibraryNY $210,950$46,748 990
Brandywine Community LibraryPA $198,852$46,544 990
Godfrey Memorial LibraryCT $197,012$52,115 990
Ellicottville Memorial LibraryNY $196,797$54,104 990
Avalon Public LibraryPA $195,374$44,862 990
Arapahoe Library Friends Foundation IncCO $217,330$54,403 990
El Rito Public LibraryNM $219,445$14,218 990
Bookleggers Library IncFL $191,195$60,836 990
Schuylkill Valley Community Library IncPA $188,282$36,027 990
Ivoryton Library AssociationCT $222,900$50,649 990
Imagineif Library FoundationMT $223,581$62,797 990
The Nathan And Henry B Cleaves LawME $228,724$87,177 990
Morgan County Public LibraryWV $177,689$19,502 990
Clackamas BookshelfOR $238,289$23,174 990
Lincoln Library IncVT $171,285$33,051 990
Eastport Public LibraryME $241,855$43,782 990
Science Of Mind Archives And Library FoundationMO $242,929$61,906 990
Raymond Library CompanyCT $166,584$2,254 990
Morrisville Public LibraryNY $166,367$52,734 990

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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted45th

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 (Mary A Speaks-harbour) 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 49 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,360 is reasonable (approximately the 47th 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). 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.