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PeerBasis
Compensation Comparability Determination

Waldoboro Public Library

Executive Director / CEO

EIN 010329748
ME · NTEE B71Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cathrina Skov, Executive Director / CEO ($42,238) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Cathrina Skov — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,033 total compensation of comparable organizations → $108,674 $42,238
$22,03110th
$35,13725th
$52,695Median
$59,04975th
$71,80890th
$42,238This org · 32nd
p10$22,031
p25$35,137
p50$52,695
p75$59,049
p90$71,808
$42,238

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 ME 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
Paris Public Library Association ME$296,529 Library Director $55,825 $52,826 2025
Minoa Free Library NY$284,438 Director $42,079 $37,973 2023
Webster Memorial Library MI$275,359 President $6,000 $5,853 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $50,696 2023
Schoolcraft Community Library MI$270,614 Director $55,494 $54,129 2025
Scottdale Public Library PA$269,598 Library Dire $59,292 $59,049 2023
Oxford Memorial Library NY$267,033 Director $23,721 $20,257 2025
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $39,934 2023
Highland Falls Library NY$332,422 Director $66,438 $58,235 2024
South Butler Community Library PA$263,324 Library Director $45,500 $44,014 2024
Olive Free Library Association NY$338,865 Director $61,741 $54,118 2024
Southeast Library System MN$253,075 Executive Director $33,420 $31,206 2025
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $28,330 2023
Belfast Free Library ME$351,170 Executive Direc $8,635 $8,387 2024
Clairton Public Library PA$241,323 Executive Dir. $55,264 $53,458 2024
Peoples Library PA$355,742 Executive Director $74,071 $71,651 2024
Fort Plain Free Library NY$240,174 Director $51,652 $45,274 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $34,887 2023
Madison County Library VA$372,357 Librarian $47,316 $44,316 2024
Annie Lee Thompson Library Trust Fund TX$223,606 Ceo $47,544 $46,132 2024
The Detroit Public Library Friends MI$221,854 Exec Director/board President $108,542 $108,674 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $61,272 2024
Friends Of The Chas County Library SC$380,695 Director $72,000 $72,860 2024
Lakewood Memorial Library NY$214,711 Library Dire $68,069 $59,664 2024
Grove City Community Library PA$207,191 Interim Dire $23,997 $23,213 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default32nd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted24th

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 (Cathrina Skov) 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 37 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,238 is reasonable (approximately the 32nd 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.