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PeerBasis
Compensation Comparability Determination

Harrisonburg Education Foundation Inc

Executive Director / CEO

EIN 541746901
VA · NTEE B192
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cody Oliver, Executive Director / CEO ($69,062) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cody Oliver — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,030 total compensation of comparable organizations → $152,973 $69,062
$18,80810th
$35,24225th
$44,604Median
$60,32975th
$110,86590th
$69,062This org · 80th
p10$18,808
p25$35,242
p50$44,604
p75$60,329
p90$110,865
$69,062

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
Rowan Global Inc NJ$93,631 President & Ceo $35,314 $34,509 2023
The Laura And Alvin Siegal College Of OH$93,138 Secretary $38,477 $44,604 2023
Hope Academy Holding Company MN$87,721 Treasurer/se $12,732 $13,030 2025
Samuel Staten Sr Pre-apprenticeship Program PA$109,482 Executive Director $140,154 $152,973 2023
Freeport Area School District PA$83,655 Executive Di $15,000 $16,372 2023
Consortium On Workplace-based Education OH$113,672 Executive Director $19,950 $22,463 2024
Golden Ciphers OH$116,132 Executive Director $33,120 $37,292 2024
Hope United Inc OK$118,852 Executive Director $48,383 $58,310 2023
Council On Youth Programs For NY$119,498 President/treas./director $37,449 $35,975 2024
Nw Laborers United Training Center WA$120,000 President $90,957 $86,572 2024
Up Real Estate Inc KY$67,566 President $34,763 $39,705 2024
Student Loan Fund Inc CT$134,579 Executive Director $62,550 $62,348 2024
The Woodland Foundation LA$136,138 Executive Director $48,419 $56,679 2024
Montessori Public Policy Initiative DC$136,404 Executive Dir. $136,200 $127,060 2024
Nibras Education Foundation MI$140,058 President $43,790 $49,469 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted53rd

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 (Cody Oliver) 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 15 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,062 is reasonable (approximately the 80th 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.