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PeerBasis
Compensation Comparability Determination

Little River Community School

Executive Director / CEO

EIN 161559688
NY · NTEE B20
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Molnar, Executive Director / CEO ($34,330) against every comparable organization that fit the selection criteria — 227 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Steve Molnar — reported title “President/Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

227 organizations qualified on sector, size, and geography 227 within the band form the benchmarked peer set.

Distribution of comparable compensation

$179 total compensation of comparable organizations → $184,062 $34,330
$8,08310th
$21,09425th
$42,374Median
$69,04675th
$88,96690th
$34,330This org · 41st
p10$8,083
p25$21,094
p50$42,374
p75$69,046
p90$88,966
$34,330

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
Polska Szkola Im Sw Jana Pawla Ii Inc IL$302,206 Treasurer $1,300 $1,414 2025
Saint Francis Montessori Christian TX$301,529 Director $39,900 $45,338 2024
Silver Spruce Academy Inc CO$301,517 Executive Di $71,384 $77,753 2024
Singing Cedars School Inc IA$300,841 Board Member $35,000 $44,818 2023
The Potters House Foundation MI$304,008 Superintendent $11,545 $13,935 2023
Montgomery Area Court Referral Prog AL$305,406 Executive Di $83,404 $102,353 2024
Arecibo Baseball Academy Inc PR$299,223 President $31,050 $31,872 2024
Dry Fork Christian School Inc VA$298,615 President $36,603 $40,145 2024
Randolph Education Association Inc MA$295,784 President $7,000 $6,961 2025
Escuela Aurora Inc PR$292,982 President $31,040 $32,802 2023
Alpine Valley School CO$311,837 Director $74,603 $81,259 2024
Kings Way NY$292,461 Director Of Business $43,095 $43,095 2025
Preparatory School Of The District Of Columbia Inc DC$291,686 Executive Director $45,346 $46,537 2023
Advance Learning Academy GA$313,808 Pres/adminis $23,773 $27,955 2023
Atlanta Young Singers Of Callanwolde In GA$313,868 Executive Director $50,667 $57,870 2024
Austin Japanese School Inc TX$290,647 Administration $7,570 $8,380 2025
Ohio Christian Academy Inc OH$290,417 President $23,083 $27,772 2024
Florida Academy Of Excellence FL$287,206 President Chief Academic Officer $7,500 $8,003 2024
Cohutta Arrows Kingdom Academy GA$317,459 President $19,167 $21,892 2024
River Of Life School MI$318,788 Principal $105,400 $123,579 2024
Annette Mains Ministries Inc IN$285,821 Elem Ed Dire $62,400 $74,749 2024
Teach Our Children Fund Inc IN$319,004 Executive Di $60,296 $70,367 2025
Community Resources Inc CO$319,295 Executive Direcotr $88,248 $93,644 2025
Knox Forest School TN$284,687 Director And Board President $55,720 $66,531 2024
Michelle Davis TX$320,000 Ceo $25,421 $29,738 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 default41st
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted39th

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 (Steve Molnar) 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 227 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,330 is reasonable (approximately the 41st 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.