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PeerBasis
Compensation Comparability Determination

Switzerland County Public Library

Executive Director / CEO

EIN 356003012
IN · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily K Fox, Executive Director / CEO ($56,784) against every comparable organization that fit the selection criteria — 72 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: Emily K Fox — 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

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $145,541 $56,784
$23,66210th
$37,74225th
$50,385Median
$61,54475th
$91,54990th
$56,784This org · 63rd
p10$23,662
p25$37,742
p50$50,385
p75$61,544
p90$91,549
$56,784

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 IN 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
Bixby Memorial Free Library VT$391,562 Director $61,800 $55,816 2025
Mid-continent Geological Library Inc OK$393,156 Chief Executive Officer $79,615 $83,131 2023
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $57,746 2024
Adamstown Area Library PA$387,663 Interim Exec $21,937 $20,150 2024
Palmyra Community Library NY$385,898 Director $56,116 $46,705 2024
Lansing Community Library NY$401,521 Library Director $69,178 $57,576 2024
Dover Plains Library Association NY$378,034 Director $31,204 $26,738 2023
Greenwich Free Library NY$413,654 Executive Di $55,687 $46,348 2024
Prairie Skies Public Library District IL$414,218 Library Director $52,015 $47,100 2024
Ulysses Philomathic Library NY$416,874 Executive Dir. $61,833 $51,463 2024
Giles County Public Library TN$366,234 Executive Dir. $46,483 $46,332 2023
Joe Barnhart Bee County Library Inc TX$365,327 Library Dir $75,000 $69,101 2024
Eastern Academic Scholars Trust Inc MA$421,318 Program Director & Non-voting Member Of Bod $33,736 $27,922 2024
Addison Township Public Library MI$360,417 Library Director $17,320 $16,952 2023
Gardiner Library Board Of Trustees NY$424,180 Library Director $68,168 $58,412 2023
Dekalb Library Foundation Inc GA$356,619 Executive Di $27,932 $25,868 2024
Dorset Village Public Library VT$355,225 Exec Director $68,939 $63,911 2024
Florida Library Association Inc FL$354,557 Executive Di $84,570 $73,176 2024
St Charles District Library MI$354,142 President $300 $278 2025
Plum Borough Community Library PA$353,999 Library Director $54,999 $50,517 2024
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $60,968 2024
Atlanta-fulton Public Library GA$432,689 Executive Dir. $120,000 $111,133 2024
Scott Township Public Library PA$349,290 Director $57,317 $54,201 2023
Early Manuscripts Electronic Library CA$436,224 Chairman $58,800 $46,766 2024
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $35,131 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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)49th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted60th

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 (Emily K Fox) 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 72 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,784 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.