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PeerBasis
Compensation Comparability Determination

Girard Public Library

Executive Director / CEO

EIN 480735327
KS · NTEE B70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Bailey, Executive Director / CEO ($52,136) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Barbara Bailey — reported title “LIBRARY DIRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$279 total compensation of comparable organizations → $98,844 $52,136
$20,14110th
$33,35825th
$46,192Median
$57,35175th
$67,61890th
$52,136This org · 62nd
p10$20,141
p25$33,358
p50$46,192
p75$57,351
p90$67,618
$52,136

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 KS 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
Riegelsville Public Library PA$268,133 Director $31,917 $29,462 2024
Carrollton Public Library MO$269,204 Library Dire $49,572 $48,600 2024
Apalachin Library Association NY$272,931 Director $42,120 $35,230 2024
Northeast Minneapolis Tool Library MN$273,877 Executive Director $41,512 $37,968 2024
Preston Public Library CT$261,956 Director $73,677 $62,295 2025
Dillsburg Public Library PA$274,559 Library Dire $48,537 $44,803 2024
The Book Truck Inc CA$279,238 Executive Director $67,317 $53,806 2024
Clearwater Memorial Public Library ID$280,452 Secretary $38,116 $37,532 2024
Brunswick Community Library NY$286,139 Library Director $70,246 $58,756 2024
Little Fox Shop Inc MA$249,436 Director $37,096 $30,856 2024
Cornerstones Of Science ME$248,989 Executive Director $60,100 $57,351 2023
Ellwood City Area Public Library PA$289,774 Director $40,000 $36,923 2024
Redwood City Library Foundation CA$246,461 Executive Direc $86,249 $67,161 2025
Science Of Mind Archives And Library Foundation MO$242,929 Executive Director $58,467 $57,321 2024
Eastport Public Library ME$241,855 Librarian $44,894 $40,539 2025
Way Public Library Foundation And OH$297,502 Administrato $23,315 $23,533 2023
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $21,457 2025
Sykesville Public Library PA$300,986 Director $17,191 $16,338 2023
Hill House Ministries TX$306,113 Executive Director $81,525 $77,716 2023
The Nathan And Henry B Cleaves Law ME$228,724 Librarian $87,087 $80,719 2024
The Sherburne Public Library NY$308,932 Trustee-nonvoting $37,077 $31,012 2024
Heermance Memorial Library NY$309,965 Director $65,557 $56,453 2023
Red Jacket Community Library NY$310,159 Director $50,766 $41,367 2025
The Heritage Library Foundation Inc SC$311,475 Executive Director $59,834 $59,486 2023
Dr Evarts Library District NY$312,398 Director $9,231 $7,949 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default62nd
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted58th

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 Bailey) 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 69 similarly situated organizations (Same NTEE sector (B70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,136 is reasonable (approximately the 62nd 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.