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PeerBasis
Compensation Comparability Determination

Clearwater Memorial Public Library

Executive Director / CEO

EIN 826004068
ID · NTEE B700
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jessica Long, Executive Director / CEO ($38,116) 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 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Long — reported title “Secretary”, 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

$283 total compensation of comparable organizations → $100,382 $38,116
$20,68810th
$35,30425th
$47,465Median
$58,22075th
$67,90890th
$38,116This org · 29th
p10$20,688
p25$35,304
p50$47,465
p75$58,220
p90$67,908
$38,116

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 ID 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 Book Truck Inc CA$279,238 Executive Director $67,317 $54,643 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $59,670 2024
Dillsburg Public Library PA$274,559 Library Dire $48,537 $45,500 2024
Northeast Minneapolis Tool Library MN$273,877 Executive Director $41,512 $38,559 2024
Apalachin Library Association NY$272,931 Director $42,120 $35,779 2024
Ellwood City Area Public Library PA$289,774 Director $40,000 $37,497 2024
Carrollton Public Library MO$269,204 Library Dire $49,572 $49,356 2024
Girard Public Library KS$268,214 Library Dire $52,136 $52,947 2024
Riegelsville Public Library PA$268,133 Director $31,917 $29,920 2024
Way Public Library Foundation And OH$297,502 Administrato $23,315 $23,899 2023
Preston Public Library CT$261,956 Director $73,677 $63,264 2025
Sykesville Public Library PA$300,986 Director $17,191 $16,592 2023
Hill House Ministries TX$306,113 Executive Director $81,525 $78,925 2023
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $31,495 2024
Heermance Memorial Library NY$309,965 Director $65,557 $57,331 2023
Red Jacket Community Library NY$310,159 Director $50,766 $42,011 2025
Little Fox Shop Inc MA$249,436 Director $37,096 $31,336 2024
The Heritage Library Foundation Inc SC$311,475 Executive Director $59,834 $60,411 2023
Cornerstones Of Science ME$248,989 Executive Director $60,100 $58,243 2023
Dr Evarts Library District NY$312,398 Director $9,231 $8,073 2023
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $68,206 2025
Whitefield Library ME$316,853 Manager $6,675 $6,469 2023
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $58,212 2024
Eastport Public Library ME$241,855 Librarian $44,894 $41,170 2025
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $21,791 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default29th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted26th

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 (Jessica Long) 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 $38,116 is reasonable (approximately the 29th 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.