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PeerBasis
Compensation Comparability Determination

Nreca Post-employment Health Reimbursement

Executive Director / CEO

EIN 466448882
VA · NTEE Y43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Digna Louis, Executive Director / CEO ($90,364) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Digna Louis — reported title “CFO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$909 total compensation of comparable organizations → $103,490 $90,364
$1,38810th
$6,10125th
$29,724Median
$54,11475th
$63,61390th
$90,364This org · 96th
p10$1,388
p25$6,101
p50$29,724
p75$54,114
p90$63,613
$90,364

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 VA 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
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $49,994 2023
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,482 2023
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,076 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $64,356 2023
Police Officers Association Of MI$333,252 President $45,930 $47,690 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $60,639 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $88,885 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $909 2024
Rockford Police Relief Association IL$261,632 President $1,010 $999 2024
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,045 2024
Public Service Health Club TX$237,782 Treasurer $5,905 $6,118 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $26,938 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $60,174 2024
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $6,083 2023
Catskill Teachers Association NY$223,625 President $1,500 $1,364 2024
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $58,234 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $29,724 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $36,339 2023
Wcribma - Veba MA$209,745 Trustee $114,482 $103,490 2024
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $48,589 2024
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $24,036 2023
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $30,640 2023
Eastportsouth Manor Teachers NY$439,607 Coordinator $8,500 $7,727 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Digna Louis) 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 23 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,364 is reasonable (approximately the 96th 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.