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PeerBasis
Compensation Comparability Determination

Henry Miller Memorial Library

Executive Director / CEO

EIN 770473818
CA · NTEE A70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Magnus Toren, Executive Director / CEO ($107,666) 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 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Magnus Toren — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

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

$300 total compensation of comparable organizations → $138,000 $107,666
$16,74910th
$36,67925th
$59,846Median
$80,27275th
$100,57190th
$107,666This org · 94th
p10$16,749
p25$36,679
p50$59,846
p75$80,272
p90$100,571
$107,666

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 CA 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
Pulaski County Imagination Library AR$361,644 Interim Executive Director $33,889 $42,849 2024
La Casa De Maria Retreat Center CA$364,900 Executive Director $92,250 $89,603 2024
Henryk Sienkiewicz Polish School Nfp IL$342,361 Prezes $7,392 $8,175 2024
The Alexandria Archive Institute CA$370,219 Executive Director $72,000 $72,000 2023
Experience Excellence TX$334,637 President $60,000 $67,513 2024
The 1947 Partition Archive CA$333,750 Executive Dir. $62,000 $62,000 2023
The Rhapsody Project WA$381,818 Co-founder $57,720 $59,846 2023
Oregon Hope Chinese School OR$329,095 President $73,140 $78,659 2023
I Can Fly International CA$386,754 President $31,906 $30,991 2024
Spanish Academy CA$390,365 Director $110,500 $110,500 2023
The Center For Khmer Studies Inc DC$317,166 President & Ceo $50,000 $50,812 2023
Archaeology In The Community DC$316,182 Executive Director $54,049 $54,927 2023
Association Of American Rhodes Scholars VA$400,243 Editor & Director $37,907 $41,170 2024
Living Tongues Institute OR$310,319 President $42,000 $45,169 2023
Missoula Writing Collaborative MT$309,975 Prev Exec. Dir. $34,808 $42,205 2024
Arborlea Study Center TX$308,165 Treasurer $27,752 $32,149 2023
Association Of Bookmobile & IA$307,645 Executive Director $46,519 $57,294 2024
Christian Womens Job Corps Of Tyler Inc TX$305,892 Executive Dir. $71,340 $80,272 2024
The Aftermath Project Inc CA$303,880 Secretary $51,000 $51,000 2023
Helping Link WA$302,762 Executive Director $125,517 $126,406 2024
Metro Community Development Corporation MA$412,397 Director, Executive Director $72,300 $71,198 2025
Atlanta Writers Club GA$289,485 Executive Director $31,500 $36,679 2023
Western Political Science Association OR$288,787 Executive Dir. $7,000 $7,312 2024
Faulkner Morgan Archive KY$288,069 President & Executive Director $52,771 $65,658 2023
American Comparative Literature IL$285,428 Chief Admin Off $85,586 $97,442 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted92nd

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 (Magnus Toren) 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 (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $107,666 is reasonable (approximately the 94th 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.