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PeerBasis
Compensation Comparability Determination

Dekalb Library Foundation Inc

Executive Director / CEO

EIN 582404616
GA · NTEE B70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Joplin, Executive Director / CEO ($27,932) 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 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jill Joplin — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$300 total compensation of comparable organizations → $157,153 $27,932
$25,64410th
$40,75425th
$54,881Median
$64,77975th
$86,76990th
$27,932This org · 11th
p10$25,644
p25$40,754
p50$54,881
p75$64,779
p90$86,769
$27,932

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 GA 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
Dorset Village Public Library VT$355,225 Exec Director $68,939 $69,010 2024
Florida Library Association Inc FL$354,557 Executive Di $84,570 $79,014 2024
St Charles District Library MI$354,142 President $300 $300 2025
Plum Borough Community Library PA$353,999 Library Director $54,999 $54,548 2024
Addison Township Public Library MI$360,417 Library Director $17,320 $18,305 2023
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $65,832 2024
Scott Township Public Library PA$349,290 Director $57,317 $58,526 2023
Joe Barnhart Bee County Library Inc TX$365,327 Library Dir $75,000 $74,614 2024
Giles County Public Library TN$366,234 Executive Dir. $46,483 $50,029 2023
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $37,934 2024
Austin Free-net TX$344,688 Executive Director $87,102 $86,654 2024
Dover Plains Library Association NY$378,034 Director $31,204 $28,872 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $46,283 2024
Bedford County Library Inc PA$329,883 Director $48,292 $47,896 2024
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $106,202 2024
Palmyra Community Library NY$385,898 Director $56,116 $50,431 2024
Adamstown Area Library PA$387,663 Interim Exec $21,937 $21,757 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $62,354 2024
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $63,586 2024
Comfort Public Library Inc TX$322,691 Library Director $48,456 $49,630 2023
Bixby Memorial Free Library VT$391,562 Director $61,800 $60,269 2025
Switzerland County Public Library IN$391,776 Director $56,784 $61,314 2023
Mid-continent Geological Library Inc OK$393,156 Chief Executive Officer $79,615 $89,765 2023
Whitefield Library ME$316,853 Manager $6,675 $6,844 2023
Dr Evarts Library District NY$312,398 Director $9,231 $8,541 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Jill Joplin) 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 $27,932 is reasonable (approximately the 11th 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.