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PeerBasis
Compensation Comparability Determination

South Fayette Township Library

Executive Director / CEO

EIN 251709192
PA · NTEE B71Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ben Hornfeck, Executive Director / CEO ($63,341) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ben Hornfeck — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$28,875 total compensation of comparable organizations → $78,000 $63,341
$37,15110th
$51,99525th
$59,323Median
$69,60875th
$74,50790th
$63,341This org · 63rd
p10$37,151
p25$51,995
p50$59,323
p75$69,608
p90$74,507
$63,341

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
Peoples Library PA$355,742 Executive Director $74,071 $74,071 2024
The Union Library Company Of Hatborough PA$347,488 Library Directo $28,447 $29,287 2023
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
Baldwin Borough Public Library PA$447,760 Executive Dir. $68,569 $68,569 2024
Palmyra Public Library PA$487,314 Executive Di $45,014 $45,014 2024
Scottdale Public Library PA$269,598 Library Dire $59,292 $61,043 2023
South Butler Community Library PA$263,324 Library Director $45,500 $45,500 2024
Downingtown Library Company PA$512,194 Int. Director $60,425 $62,210 2023
Bradford Area Public Library PA$519,046 Executive Director $54,160 $54,160 2024
Southern Lehigh Public Library PA$538,182 Executive Director $57,603 $57,603 2024
Moon Township Public Library PA$545,799 Executive Dir. $72,726 $72,726 2024
Huntingdon County Library PA$548,198 Executive Director $68,445 $68,445 2024
Greenville Area Public Library PA$554,895 Librarian And Director $55,134 $55,134 2024
Berwick Public Library PA$556,939 Executive Di $78,000 $78,000 2024
Tamaqua Public Library PA$564,124 Library Coordin $28,875 $28,875 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted63rd

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 (Ben Hornfeck) 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 16 similarly situated organizations (Same NTEE sector (B71) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,341 is reasonable (approximately the 63rd 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.