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

Annie Lee Thompson Library Trust Fund

Executive Director / CEO

EIN 746087355
TX · NTEE B71I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael J Darrouzet, Executive Director / CEO ($47,544) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael J Darrouzet — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,031 total compensation of comparable organizations → $111,999 $47,544
$23,92310th
$36,49425th
$44,204Median
$56,38875th
$61,49090th
$47,544This org · 58th
p10$23,923
p25$36,494
p50$44,204
p75$56,388
p90$61,490
$47,544

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
The Detroit Public Library Friends MI$221,854 Exec Director/board President $108,542 $111,999 2024
Lakewood Memorial Library NY$214,711 Library Dire $68,069 $61,490 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $35,954 2023
Grove City Community Library PA$207,191 Interim Dire $23,997 $23,923 2024
Fort Plain Free Library NY$240,174 Director $51,652 $46,660 2024
Friends Of The Salt Lake City Public UT$206,160 Sales Manager $55,129 $54,952 2025
Clairton Public Library PA$241,323 Executive Dir. $55,264 $55,094 2024
Dimmick Memorial Library PA$204,697 Director $44,340 $44,204 2024
The Greater Cincinnati Library Consortiu OH$203,100 Executive Director $60,203 $65,627 2023
Southeast Library System MN$253,075 Executive Director $33,420 $32,162 2025
Springdale Free Public Library Inc PA$192,770 Director Administrator $57,165 $56,989 2024
Clark Memorial Library RI$187,786 Director $40,821 $40,286 2023
Jeannette Public Library Assoc PA$185,595 Executive Di $25,980 $25,900 2024
Mountain Top Library NY$185,274 Director $37,128 $34,530 2023
South Butler Community Library PA$263,324 Library Director $45,500 $45,360 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $97,032 2023
Oxford Memorial Library NY$267,033 Director $23,721 $20,876 2025
Windsor Public Library VT$179,645 Librarian/director $41,902 $42,162 2024
Scottdale Public Library PA$269,598 Library Dire $59,292 $60,855 2023
Schoolcraft Community Library MI$270,614 Director $55,494 $55,786 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $52,247 2023
Webster Memorial Library MI$275,359 President $6,000 $6,031 2025
Community Library ME$168,361 Library Director $36,996 $37,034 2024
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $60,136 2024
Minoa Free Library NY$284,438 Director $42,079 $39,135 2023

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 default58th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Michael J Darrouzet) 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 31 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,544 is reasonable (approximately the 58th 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.