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PeerBasis
Compensation Comparability Determination

Fallsington Library Co

Executive Director / CEO

EIN 231606114
PA · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charlene Rendeiro, Executive Director / CEO ($39,675) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Charlene Rendeiro — reported title “Library Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,196 total compensation of comparable organizations → $61,680 $39,675
$7,31110th
$24,80625th
$28,662Median
$41,19175th
$50,91490th
$39,675This org · 73rd
p10$7,311
p25$24,806
p50$28,662
p75$41,191
p90$50,914
$39,675

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
Norwood Public Library NY$108,712 Library Dire $33,008 $29,052 2024
Capitan Public Library Volunteer NM$119,679 Treasurer $2,492 $2,611 2024
Blue Grass Resource Center VA$120,150 Executive Director $26,302 $24,735 2024
Bowdoinham Public Library ME$93,144 Library Director $25,376 $25,481 2023
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $42,588 2023
Easton Library NY$90,634 Director $21,731 $19,691 2023
Steep Falls Library ME$90,621 Librarian $28,080 $26,680 2025
Myers Memorial Library NY$133,689 Director $31,200 $28,271 2023
Coeur Dalene Public Library Foundation ID$90,376 Foundation Mgr. $23,804 $25,393 2023
Slippery Rock Community Library PA$134,279 Director $31,847 $30,933 2024
Moores Memorial Library PA$138,050 Executive Di $48,107 $46,727 2024
The Heritage Public Library PA$139,270 Library Dire $38,094 $37,001 2024
Dr Sandor & Berthe Benedek NY$84,255 Director $26,617 $24,119 2023
Hamlin Memorial Library PA$83,507 Executive Dir. $30,643 $29,764 2024
Gowanda Free Library NY$141,283 Director $28,426 $25,018 2024
Bolivar Free Library Association NY$80,124 Director $6,743 $5,935 2024
Martinsburg Community Library PA$149,379 Library Director $36,290 $34,340 2025
Monroe County Public Library AL$154,495 Director $41,791 $43,975 2024
Vista Grande Public Library NM$155,104 Library Director $57,188 $61,680 2023
Brown Public Library VT$157,280 Library Director $59,105 $57,944 2024
Morrisville Public Library NY$166,367 Executive Director $56,701 $51,379 2023
Raymond Library Company CT$166,584 Treasurer $2,405 $2,196 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
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 (Charlene Rendeiro) 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 22 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,675 is reasonable (approximately the 73rd 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.