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PeerBasis
Compensation Comparability Determination

Pine Bush Area Public Library District

Executive Director / CEO

EIN 262431943
NY · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doris Callan, Executive Director / CEO ($61,437) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Doris Callan — 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$27,889 total compensation of comparable organizations → $106,392 $61,437
$37,36010th
$53,59425th
$57,410Median
$68,54475th
$69,86190th
$61,437This org · 53rd
p10$37,360
p25$53,594
p50$57,410
p75$68,544
p90$69,861
$61,437

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
Cny (Connectny) Inc NY$504,515 Executive Director (Thru July) $54,927 $56,549 2023
Plattekill Public Library NY$506,805 Director $65,962 $67,910 2023
Lyons Public Library NY$457,821 Executive Director $46,406 $45,210 2025
Wadsworth Library NY$515,455 Library Director $27,889 $27,889 2024
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $70,181 2023
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $61,833 2024
Greenwich Free Library NY$413,654 Executive Di $55,687 $55,687 2024
Lansing Community Library NY$401,521 Library Director $69,178 $69,178 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $69,382 2024
Palmyra Community Library NY$385,898 Director $56,116 $56,116 2024
Dover Plains Library Association NY$378,034 Director $31,204 $32,126 2023
Dansville Public Library NY$633,649 New Director $55,763 $57,410 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $51,500 2024
Ruth Keeler Memorial Library NY$640,904 Library Director $106,392 $106,392 2024
Pawling Free Library NY$694,959 Library Director $63,346 $63,346 2024

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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted53rd

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 (Doris Callan) 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 15 similarly situated organizations (Same NTEE sector (B70) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,437 is reasonable (approximately the 53rd 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.