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PeerBasis
Compensation Comparability Determination

Honey Brook Community Library

Executive Director / CEO

EIN 222489528
PA · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Spade, Executive Director / CEO ($54,475) against every comparable organization that fit the selection criteria — 48 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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,204 total compensation of comparable organizations → $106,840 $54,475
$34,20210th
$50,02125th
$62,252Median
$73,21875th
$85,62590th
$54,475This org · 29th
p10$34,202
p25$50,021
p50$62,252
p75$73,218
p90$85,625
$54,475

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Waterloo Library And Historical SocietyNY $418,514$56,167 990
Malvern Public LibraryPA $416,962$74,943 990
Southeastern Wisconsin InformationWI $421,183$5,204 990
Alpine Public Library Association IncTX $421,341$36,324 990
Tyson Library Association IncIN $405,192$58,280 990
Middlesex County PublicVA $438,434$36,308 990
Cross' Mills Public LibraryRI $439,211$74,477 990
Glendora Public LibraryCA $393,944$67,648 990
Baldwin Borough Public LibraryPA $447,760$68,569 990
Richmond Memorial Library Association IncCT $453,159$92,419 990
Friends Of The Chas County LibrarySC $380,695$75,322 990
South Fayette Township LibraryPA $378,596$63,341 990
Alleghany Highlands Regional Library IncVA $462,823$76,360 990
Madison County LibraryVA $372,357$45,812 990
Peoples LibraryPA $355,742$74,071 990
Boothbay Harbor Memorial LibraryME $485,324$72,934 990
Belfast Free LibraryME $351,170$8,671 990
Norwich Public Library AssociationVT $486,604$84,855 990
Palmyra Public LibraryPA $487,314$45,014 990
Maryland Library Association IncMD $487,497$72,610 990
The Union Library Company Of HatboroughPA $347,488$29,287 990
Olive Free Library AssociationNY $338,865$55,946 990
Brainerd Memorial LibraryCT $504,052$87,422 990
Highland Falls LibraryNY $332,422$60,202 990
Friends Of The Central Library IncNY $332,061$41,283 990

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 PA 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)27th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted25th

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 (Jennifer Spade) 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 48 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,475 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). 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.