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PeerBasis
Compensation Comparability Determination

Swarthmore Public Library

Executive Director / CEO

EIN 231433879
PA · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Abigail Cengel, Executive Director / CEO ($66,377) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Abigail Cengel — reported title “LIBRARY DIRECTOR (THRU 2024)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$302 total compensation of comparable organizations → $158,453 $66,377
$25,27110th
$40,33025th
$53,911Median
$64,27875th
$87,50090th
$66,377This org · 76th
p10$25,271
p25$40,330
p50$53,911
p75$64,278
p90$87,500
$66,377

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Plum Borough Community Library PA$353,999 Library Director $54,999 $54,999 2024
St Charles District Library MI$354,142 President $300 $302 2025
Florida Library Association Inc FL$354,557 Executive Di $84,570 $79,667 2024
Scott Township Public Library PA$349,290 Director $57,317 $59,010 2023
Dorset Village Public Library VT$355,225 Exec Director $68,939 $69,581 2024
Dekalb Library Foundation Inc GA$356,619 Executive Di $27,932 $28,163 2024
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $38,247 2024
Austin Free-net TX$344,688 Executive Director $87,102 $87,371 2024
Addison Township Public Library MI$360,417 Library Director $17,320 $18,457 2023
Joe Barnhart Bee County Library Inc TX$365,327 Library Dir $75,000 $75,231 2024
Giles County Public Library TN$366,234 Executive Dir. $46,483 $50,443 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $46,666 2024
Bedford County Library Inc PA$329,883 Director $48,292 $48,292 2024
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $107,081 2024
Dover Plains Library Association NY$378,034 Director $31,204 $29,110 2023
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $64,112 2024
Comfort Public Library Inc TX$322,691 Library Director $48,456 $50,041 2023
Palmyra Community Library NY$385,898 Director $56,116 $50,849 2024
Whitefield Library ME$316,853 Manager $6,675 $6,900 2023
Adamstown Area Library PA$387,663 Interim Exec $21,937 $21,937 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $62,869 2024
Bixby Memorial Free Library VT$391,562 Director $61,800 $60,768 2025
Switzerland County Public Library IN$391,776 Director $56,784 $61,822 2023
Dr Evarts Library District NY$312,398 Director $9,231 $8,612 2023
The Heritage Library Foundation Inc SC$311,475 Executive Director $59,834 $64,443 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default76th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted73rd

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 (Abigail Cengel) 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 71 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,377 is reasonable (approximately the 76th 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.