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PeerBasis
Compensation Comparability Determination

Peoples Library

Executive Director / CEO

EIN 251013943
PA · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Hrivnak, Executive Director / CEO ($74,071) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,204 total compensation of comparable organizations → $106,082 $74,071
$29,88210th
$44,34025th
$55,958Median
$68,10975th
$76,15290th
$74,071This org · 81st
p10$29,882
p25$44,340
p50$55,958
p75$68,109
p90$76,152
$74,071

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
Belfast Free Library ME$351,170 Executive Direc $8,635 $8,671 2024
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $29,287 2023
Madison County Library VA$372,357 Librarian $47,316 $45,812 2024
Olive Free Library Association NY$338,865 Director $61,741 $55,946 2024
South Fayette Township Library PA$378,596 Executive Dir. $63,341 $63,341 2024
Highland Falls Library NY$332,422 Director $66,438 $60,202 2024
Friends Of The Central Library Inc NY$332,061 Executive Director $44,252 $41,283 2023
Friends Of The Chas County Library SC$380,695 Director $72,000 $75,322 2024
Glendora Public Library CA$393,944 Executive Director $80,192 $67,648 2025
Tyson Library Association Inc IN$405,192 Director $55,112 $58,280 2024
Waldoboro Public Library ME$298,475 Executive Director $42,238 $43,665 2023
Paris Public Library Association ME$296,529 Library Director $55,825 $54,610 2025
Malvern Public Library PA$416,962 Library Dire $74,943 $74,943 2024
Honey Brook Community Library PA$418,267 Director $54,475 $54,475 2024
Waterloo Library And Historical Society NY$418,514 Executive Director $60,207 $56,167 2023
Southeastern Wisconsin Information WI$421,183 Coordinator $4,969 $5,204 2024
Alpine Public Library Association Inc TX$421,341 Executive Dir. $36,212 $36,324 2024
Minoa Free Library NY$284,438 Director $42,079 $39,256 2023
Webster Memorial Library MI$275,359 President $6,000 $6,050 2025
The Southworth Library Association NY$275,155 Executive Director $56,178 $52,408 2023
Middlesex County Public VA$438,434 Executive Di $38,492 $36,308 2025
Cross' Mills Public Library RI$439,211 Executive Directors $77,456 $74,477 2024
Schoolcraft Community Library MI$270,614 Director $55,494 $55,958 2025
Scottdale Public Library PA$269,598 Library Dire $59,292 $61,043 2023
Oxford Memorial Library NY$267,033 Director $23,721 $20,941 2025

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 default81st
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted77th

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 (David Hrivnak) 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 43 similarly situated organizations (Same NTEE sector (B71), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,071 is reasonable (approximately the 81st 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.