One caveat:
If people are using re-breakable boards, I don't recommend this last one. Part of the advantage to the person doing the break is that, with proper conditioning, the neck will provide a sound base. By this I mean that the resiliance of the muscle will be less than that of the board. This OK because the board (unless particularly damp) will be less resiliant and break. However, I have noticed that the re-breakable boards I have are a kind of vinyl plastic and have a tad more give to them. This makes for a bit more challenging break and not one that I would challenge my neck muscles with. I also think that Steve could have capitalized the part about which way the wood grain is running. This can be VERY important. FWIW.
Best Wishes,
Bruce