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PeerBasis
Compensation Comparability Determination

Giles County Public Library

Executive Director / CEO

EIN 620490633
TN · NTEE B700
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Nesbitt, Executive Director / CEO ($46,483) 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 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Nesbitt — reported title “Executive Dir.”, 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

$279 total compensation of comparable organizations → $146,014 $46,483
$23,73910th
$37,68025th
$50,991Median
$61,42375th
$83,12590th
$46,483This org · 36th
p10$23,739
p25$37,680
p50$50,991
p75$61,423
p90$83,125
$46,483

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 TN 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
Joe Barnhart Bee County Library Inc TX$365,327 Library Dir $75,000 $69,326 2024
Addison Township Public Library MI$360,417 Library Director $17,320 $17,007 2023
Dekalb Library Foundation Inc GA$356,619 Executive Di $27,932 $25,953 2024
Dorset Village Public Library VT$355,225 Exec Director $68,939 $64,119 2024
Florida Library Association Inc FL$354,557 Executive Di $84,570 $73,414 2024
Dover Plains Library Association NY$378,034 Director $31,204 $26,825 2023
St Charles District Library MI$354,142 President $300 $279 2025
Plum Borough Community Library PA$353,999 Library Director $54,999 $50,681 2024
Swarthmore Public Library PA$352,098 Library Director (Thru 2024) $66,377 $61,167 2024
Scott Township Public Library PA$349,290 Director $57,317 $54,378 2023
Palmyra Community Library NY$385,898 Director $56,116 $46,857 2024
Eg Fisher Public Library TN$345,453 Executive Director(ended Aug. 2023) $36,286 $35,245 2024
Adamstown Area Library PA$387,663 Interim Exec $21,937 $20,215 2024
Austin Free-net TX$344,688 Executive Director $87,102 $80,512 2024
Livingston Manor Free Library NY$389,326 Library Dire $69,382 $57,934 2024
Bixby Memorial Free Library VT$391,562 Director $61,800 $55,998 2025
Switzerland County Public Library IN$391,776 Director $56,784 $56,969 2023
Mid-continent Geological Library Inc OK$393,156 Chief Executive Officer $79,615 $83,402 2023
Clyde Savannah Public Library NY$330,980 Director $51,500 $43,002 2024
Lansing Community Library NY$401,521 Library Director $69,178 $57,763 2024
Bedford County Library Inc PA$329,883 Director $48,292 $44,502 2024
Bentonville Library Foundation AR$329,496 Executive Director $95,000 $98,675 2024
The Danish American Archive And Lib NE$322,785 Executive Director $59,443 $59,079 2024
Comfort Public Library Inc TX$322,691 Library Director $48,456 $46,113 2023
Greenwich Free Library NY$413,654 Executive Di $55,687 $46,498 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default36th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted33rd

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 (Cynthia Nesbitt) 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 $46,483 is reasonable (approximately the 36th 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.