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PeerBasis
Compensation Comparability Determination

Best Resource Center Inc

Executive Director / CEO

EIN 141818110
NY · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vera Best, Executive Director / CEO ($11,600) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Vera Best — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,000 total compensation of comparable organizations → $255,811 $11,600
$8,87910th
$13,94025th
$38,657Median
$63,23775th
$114,77690th
$11,600This org · 24th
p10$8,879
p25$13,940
p50$38,657
p75$63,237
p90$114,776
$11,600

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 NY 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
Sunset Spark Inc NY$195,116 Secretary $45,000 $46,329 2023
Eg Prep Education Inc NY$200,407 Executive Di $6,321 $6,321 2024
Cfrg Newco Inc NY$159,797 Executive Director $10,585 $10,585 2024
Livingston County Education Alliance In NY$227,485 Preaident/ Ceo $10,868 $10,868 2024
The Sife Equity Project Inc NY$228,060 Secretary $13,940 $13,940 2024
Ahalearning Inc NY$228,977 President $36,000 $37,063 2023
Dream It Do It Western New York Inc NY$232,010 President $58,263 $58,263 2024
Hack Ny Inc NY$241,537 Director $17,500 $17,500 2024
The Audacia Foundation Inc NY$141,693 President An $248,472 $255,811 2023
The Gardiner Foundation NY$139,362 President $4,000 $4,000 2024
Kidspirit Inc NY$246,871 Executive Di $30,000 $30,886 2023
Partners For A Better Education Inc NY$247,629 Executive Dir. $47,077 $47,077 2024
Teaching Beyond The Square Inc NY$257,880 Secretary/sr Educational D $65,882 $65,882 2024
First Hand Learning Inc NY$259,550 President/ceo $37,548 $38,657 2023
The City Tutors Inc NY$259,859 Executive Director $63,237 $63,237 2024
New York Math Circle Inc NY$268,290 President $98,664 $98,664 2024
Future Giants Corporation NY$278,842 Interim Consulting Director $138,943 $138,943 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted12th

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 (Vera Best) 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 17 similarly situated organizations (Same NTEE sector (B90) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,600 is reasonable (approximately the 24th 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.