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PeerBasis
Compensation Comparability Determination

Greenbrier Community School Inc

Executive Director / CEO

EIN 550760786
WV · NTEE B20
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Rece Nester, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 307 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rece Nester — reported title “Head of School”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

307 organizations qualified on sector, size, and geography 307 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,148 total compensation of comparable organizations → $278,388 $65,000
$16,63410th
$35,99125th
$54,384Median
$75,15875th
$100,09990th
$65,000This org · 64th
p10$16,634
p25$35,991
p50$54,384
p75$75,158
p90$100,099
$65,000

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 WV 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
Scuola Italiana Enrico Fermi Nfp IL$717,721 Head Of The School $88,838 $80,664 2024
Oak Grove Christian Academy VA$715,574 President $8,271 $7,376 2024
Logos Classical Academy Of Northern Virginia VA$713,210 Director / Head Of School $39,679 $35,384 2024
Dayspring Christian Schools Inc VA$712,787 Adminstrator $42,426 $36,858 2025
Reading Roadmap Inc WI$712,270 Executive Director $2,209 $2,131 2024
🔒 302 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default64th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted62nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 307-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.