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PeerBasis
Compensation Comparability Determination

The Heritage Library Foundation Inc

Executive Director / CEO

EIN 582332014
SC · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Catenaci, Executive Director / CEO ($59,834) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$281 total compensation of comparable organizations → $147,119 $59,834
$21,21810th
$36,73225th
$47,940Median
$58,62675th
$79,05590th
$59,834This org · 79th
p10$21,218
p25$36,732
p50$47,940
p75$58,626
p90$79,055
$59,834

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 SC 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
Dr Evarts Library District NY$312,398 Director $9,231 $7,996 2023
Red Jacket Community Library NY$310,159 Director $50,766 $41,610 2025
Heermance Memorial Library NY$309,965 Director $65,557 $56,784 2023
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $31,193 2024
Hill House Ministries TX$306,113 Executive Director $81,525 $78,170 2023
Whitefield Library ME$316,853 Manager $6,675 $6,407 2023
Sykesville Public Library PA$300,986 Director $17,191 $16,433 2023
Comfort Public Library Inc TX$322,691 Library Director $48,456 $46,462 2023
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $59,526 2024
Way Public Library Foundation And OH$297,502 Administrato $23,315 $23,671 2023
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $99,421 2024
Bedford County Library Inc PA$329,883 Director $48,292 $44,838 2024
Clyde Savannah Public Library NY$330,980 Director $51,500 $43,328 2024
Ellwood City Area Public Library PA$289,774 Director $40,000 $37,139 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $59,100 2024
Clearwater Memorial Public Library ID$280,452 Secretary $38,116 $37,751 2024
The Book Truck Inc CA$279,238 Executive Director $67,317 $54,121 2024
Austin Free-net TX$344,688 Executive Director $87,102 $81,121 2024
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $35,512 2024
Dillsburg Public Library PA$274,559 Library Dire $48,537 $45,065 2024
Northeast Minneapolis Tool Library MN$273,877 Executive Director $41,512 $38,190 2024
Scott Township Public Library PA$349,290 Director $57,317 $54,789 2023
Apalachin Library Association NY$272,931 Director $42,120 $35,437 2024
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $61,630 2024
Carrollton Public Library MO$269,204 Library Dire $49,572 $48,884 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default79th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted75th

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 (Barbara Catenaci) 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 68 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,834 is reasonable (approximately the 79th 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.