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PeerBasis
Compensation Comparability Determination

Chabad Lubavitch Of Moscow Inc

Executive Director / CEO

EIN 113144144
NY · NTEE Q71
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pinchos Lazar, Executive Director / CEO ($12,500) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $168,000 $12,500
$4,62510th
$13,13625th
$39,863Median
$65,56975th
$99,77590th
$12,500This org · 22nd
p10$4,625
p25$13,136
p50$39,863
p75$65,569
p90$99,775
$12,500

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 NY 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
Destined For Grace Children's Relief CA$104,521 Ceo $119,710 $108,248 2025
Viethope Inc CA$104,808 Vn Executive Director $33,034 $31,567 2023
Worldhope Corps Inc CA$104,857 Exec Director $24,000 $22,934 2023
Funds For The Missions Inc TX$103,696 Chief Executive Officer $6,470 $7,162 2023
International Assistance Ministries TX$105,175 Director $37,500 $41,512 2023
Alaska Universal Service AK$103,489 Agent $52,864 $54,326 2024
Institute For Asian Democracy DC$105,507 Director $86,596 $84,095 2023
Friends Of Tilonia Inc NY$105,527 President/ Exec Director $1,000 $946 2025
Elba Fire Department Inc NY$105,856 President $100 $97 2024
San Antonio Council For International Visitors TX$106,023 Executive Director $42,731 $45,946 2024
Puresa Humanitarian Corp FL$102,287 President $46,378 $46,831 2024
A Bridge For Africa Foundation CO$107,359 Co-exec Dir. $32,254 $32,387 2025
World Share Usa CA$100,888 President $43,000 $39,911 2024
Principe Productions Inc NY$100,781 Executive Director $168,000 $168,000 2023
Ukraine Childrens Aid Fund Inc MD$100,435 Managing Dir. $99,000 $99,489 2024
Friends Of Hue CA$109,563 Program Manager $3,500 $3,345 2023
United States-asia Foundation DC$98,808 President $142,000 $137,899 2023
Los Alamos Study Group NM$97,422 Executive Director $3,333 $3,967 2023
Mercys Action Mission Inc FL$111,914 President $15,000 $15,147 2024
International Friends Of Khm NY$112,780 Treasurer & Director $13,205 $12,826 2024
Solar Village Project Inc MD$113,596 President $36,928 $36,154 2025
Institute For International MI$113,629 Exec. Direct $8,000 $8,875 2024
Foundation For Restoring Womens TN$114,273 Medical Dir. $43,814 $50,966 2023
Inmed Partnerships For Children Inc WA$93,678 President $4,500 $4,331 2024
Deon Policy Institute MA$115,379 Vice President And Exec Dire $82,440 $81,983 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default22nd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted21st

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 (Pinchos Lazar) 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 104 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,500 is reasonable (approximately the 22nd 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.