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PeerBasis
Compensation Comparability Determination

Little Fox Shop Inc

Executive Director / CEO

EIN 833000570
MA · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Murphy, Executive Director / CEO ($37,096) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Stephanie Murphy — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$335 total compensation of comparable organizations → $118,832 $37,096
$22,10510th
$38,69425th
$53,592Median
$68,68475th
$80,03890th
$37,096This org · 24th
p10$22,105
p25$38,694
p50$53,592
p75$68,684
p90$80,038
$37,096

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 MA 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
Cornerstones Of Science ME$248,989 Executive Director $60,100 $68,948 2023
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $80,743 2025
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $68,912 2024
Eastport Public Library ME$241,855 Librarian $44,894 $48,737 2025
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $25,796 2025
Preston Public Library CT$261,956 Director $73,677 $74,893 2025
Riegelsville Public Library PA$268,133 Director $31,917 $35,420 2024
Girard Public Library KS$268,214 Library Dire $52,136 $62,679 2024
Carrollton Public Library MO$269,204 Library Dire $49,572 $58,428 2024
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $97,042 2024
Apalachin Library Association NY$272,931 Director $42,120 $42,355 2024
Northeast Minneapolis Tool Library MN$273,877 Executive Director $41,512 $45,646 2024
Dillsburg Public Library PA$274,559 Library Dire $48,537 $53,864 2024
Imagineif Library Foundation MT$223,581 Executive Di $56,603 $69,904 2023
Ivoryton Library Association CT$222,900 Library Drctr $54,036 $56,381 2024
The Book Truck Inc CA$279,238 Executive Director $67,317 $64,686 2024
El Rito Public Library NM$219,445 Executive Director $13,573 $15,827 2025
Clearwater Memorial Public Library ID$280,452 Secretary $38,116 $45,122 2024
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $60,560 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $70,638 2024
Frankfort Free Library NY$210,950 Director $51,750 $52,039 2024
Ellwood City Area Public Library PA$289,774 Director $40,000 $44,390 2024
Hepburn Library Of Norfolk NY$207,538 Director $22,880 $23,687 2023
Schoharie Free Library Assocation NY$206,050 Director $52,127 $52,418 2024
Medina Community Library TX$205,509 Library Director $45,360 $50,493 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default24th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted21st

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 (Stephanie Murphy) 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 63 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,096 is reasonable (approximately the 24th 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.