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PeerBasis
Compensation Comparability Determination

Berkshire Christian College

Executive Director / CEO

EIN 042137235
MA · NTEE B42Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Glenn Rice, Executive Director / CEO ($33,995) against the 2000 closest of 2,174 comparable organizations — 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: Glenn Rice — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,174 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $475,564 $33,995
$8,27410th
$23,18425th
$46,160Median
$70,38675th
$98,77690th
$33,995This org · 36th
p10$8,274
p25$23,184
p50$46,160
p75$70,386
p90$98,776
$33,995

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 MA 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
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $75,882 2024
Es Of Choice GA$216,046 Director $950 $1,033 2024
Henry Appenzeller University CA$215,950 Ceo $1,600 $1,537 2023
Unitarian Universalist Legislative Ministry Of New Jersey Inc NJ$216,140 Executive Director $70,000 $67,555 2024
Summit Christian School CO$216,159 Head Of School $110,000 $111,070 2025
The Neighborhood Playschool CO$215,847 Officer $55,000 $55,535 2025
Suffolk Academy Of Medicine NY$216,192 Executive Dir. $143,877 $140,528 2024
Utah Nihongo Hoshuukou UT$215,751 Board Member $5,410 $5,985 2024
Tergar Schools Inc VT$216,281 Executive Director $20,708 $22,529 2024
Maine Donor Alliance Fund ME$215,743 Executive Director $35,000 $39,001 2023
Texas Rural Education Association Foundation TX$215,739 Executive Director $3,900 $4,217 2024
Unique Xpression Ministries Inc $215,734 Executive Director $15,000 $15,000 2023
Franklin Township Education IN$215,700 Executive Director $76,362 $87,042 2024
Coalition For Physician Well-being Inc FL$216,395 Executive Director $37,496 $39,199 2023
Earth & Space Expedition Center AZ$216,532 Executive Dir. $55,000 $57,174 2024
Kids' World School Inc CA$215,455 President/pr $49,440 $47,508 2023
Doc Smith Legacy Foundation CA$216,583 Board Director/executive Director $55,247 $53,088 2023
Rural Youth Institute ME$215,437 President And Director $45,331 $49,063 2024
South Houston Bible Institute TX$216,603 President $34,507 $37,310 2024
Core Skills Institute KS$215,394 Ceo $66,062 $77,143 2024
Bayan MI$216,687 President $18,000 $20,082 2024
Trinity Education Foundation WA$215,309 Interim Executive Director $83,062 $82,756 2023
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $86,359 2023
Educational Access Group CO$215,225 Director And President $79,875 $80,653 2025
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $43,447 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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)38th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted31st

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 (Glenn Rice) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,995 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.