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PeerBasis
Compensation Comparability Determination

Discovery School Of Lancaster

Executive Director / CEO

EIN 571115822
SC · NTEE B29
FY ending 2023-06-30
June 10, 2026

This analysis benchmarks the total compensation of Charles Rivers, Executive Director / CEO ($127,108) 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 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charles Rivers — reported title “SITE MANAGER”, 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

$166 total compensation of comparable organizations → $210,490 $127,108
$16,88810th
$59,20125th
$92,393Median
$111,80075th
$134,29090th
$127,108This org · 87th
p10$16,888
p25$59,201
p50$92,393
p75$111,800
p90$134,290
$127,108

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 SC 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
Three Rivers Montessori MN$2,134,288 Executive Director $70,547 $66,819 2023
Lakeland Montessori Schoolhouse Inc FL$2,119,141 Co-head Of School $113,431 $99,213 2024
Bear River Charter School UT$2,118,636 Executive Director Jun'23-current $67,893 $64,696 2024
The Montessori School Of Camden SC$2,149,068 Head Of School $97,535 $94,737 2024
Red River Charter Academy LA$2,149,710 Director $106,299 $108,979 2024
🔒 222 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 SC 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 SC 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 default87th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted81st

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 227-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 10, 2026.