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

Imagineif Library Foundation

Executive Director / CEO

EIN 810460195
MT · NTEE B70
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of Adam Tunnell, Executive Director / CEO ($56,603) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Adam Tunnell — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,032 total compensation of comparable organizations → $96,221 $56,603
$18,37910th
$30,15125th
$42,046Median
$53,91375th
$57,75990th
$56,603This org · 84th
p10$18,379
p25$30,151
p50$42,046
p75$53,913
p90$57,759
$56,603

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 MT 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
Ivoryton Library Association CT$222,900 Library Drctr $54,036 $45,653 2024
El Rito Public Library NM$219,445 Executive Director $13,573 $12,816 2025
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $78,577 2024
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $49,037 2024
Frankfort Free Library NY$210,950 Director $51,750 $42,137 2024
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $20,887 2025
Hepburn Library Of Norfolk NY$207,538 Director $22,880 $19,180 2023
Schoharie Free Library Assocation NY$206,050 Director $52,127 $42,443 2024
Medina Community Library TX$205,509 Library Director $45,360 $40,886 2024
Eastport Public Library ME$241,855 Librarian $44,894 $39,463 2025
Living Learning Libraries FL$205,111 Treasurer $49,340 $41,766 2024
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $55,800 2024
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $25,700 2024
Chester Springs Library PA$204,014 Executive Director $61,685 $55,429 2024
Ella Library TN$202,719 President $24,481 $23,872 2023
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $65,379 2025
Brandywine Community Library PA$198,852 Director $46,688 $41,954 2024
Cornerstones Of Science ME$248,989 Executive Director $60,100 $55,829 2023
Little Fox Shop Inc MA$249,436 Director $37,096 $30,038 2024
Godfrey Memorial Library CT$197,012 Executive Di $55,600 $46,974 2024
Ellicottville Memorial Library NY$196,797 Library Director $58,175 $48,768 2023
Avalon Public Library PA$195,374 Executive Dir. $45,000 $40,436 2024
Bookleggers Library Inc FL$191,195 President, C $64,779 $54,835 2024
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $32,473 2023
Preston Public Library CT$261,956 Director $73,677 $60,643 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default84th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted80th

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 (Adam Tunnell) 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 13, 2026, comparing compensation against 56 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,603 is reasonable (approximately the 84th 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 13, 2026.