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PeerBasis
Compensation Comparability Determination

Olive Free Library Association

Executive Director / CEO

EIN 237209065
NY · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Mchugh, Executive Director / CEO ($61,741) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Mchugh — 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

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,743 total compensation of comparable organizations → $101,993 $61,741
$30,47910th
$44,44125th
$60,989Median
$77,90275th
$83,35390th
$61,741This org · 51st
p10$30,479
p25$44,441
p50$60,989
p75$77,902
p90$83,353
$61,741

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 NY 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
Highland Falls Library NY$332,422 Director $66,438 $66,438 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $45,559 2023
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $32,321 2023
Belfast Free Library ME$351,170 Executive Direc $8,635 $9,569 2024
Peoples Library PA$355,742 Executive Director $74,071 $81,744 2024
Madison County Library VA$372,357 Librarian $47,316 $50,558 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $69,902 2024
Waldoboro Public Library ME$298,475 Executive Director $42,238 $48,188 2023
Friends Of The Chas County Library SC$380,695 Director $72,000 $83,124 2024
Paris Public Library Association ME$296,529 Library Director $55,825 $60,267 2025
Minoa Free Library NY$284,438 Director $42,079 $43,322 2023
Glendora Public Library CA$393,944 Executive Director $80,192 $74,656 2025
Webster Memorial Library MI$275,359 President $6,000 $6,676 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $57,837 2023
Tyson Library Association Inc IN$405,192 Director $55,112 $64,317 2024
Schoolcraft Community Library MI$270,614 Director $55,494 $61,755 2025
Scottdale Public Library PA$269,598 Library Dire $59,292 $67,366 2023
Oxford Memorial Library NY$267,033 Director $23,721 $23,110 2025
South Butler Community Library PA$263,324 Library Director $45,500 $50,213 2024
Malvern Public Library PA$416,962 Library Dire $74,943 $82,706 2024
Honey Brook Community Library PA$418,267 Director $54,475 $60,118 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $61,985 2023
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,743 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $40,087 2024
Southeast Library System MN$253,075 Executive Director $33,420 $35,603 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default51st
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted44th

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 (Melissa Mchugh) 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 39 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,741 is reasonable (approximately the 51st 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.