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PeerBasis
Compensation Comparability Determination

Torah Lishmah Institute Inc

Executive Director / CEO

EIN 133323392
NY · NTEE A33Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Nachman Cohen, Executive Director / CEO ($100,000) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Nachman Cohen — reported title “PRESIDENT”, 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

$1,718 total compensation of comparable organizations → $65,999 $100,000
$8,84910th
$17,95425th
$21,193Median
$51,02275th
$58,33290th
$100,000This org · 100th
p10$8,849
p25$17,954
p50$21,193
p75$51,022
p90$58,332
$100,000

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 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
Escape Artists Foundation Inc GA$113,870 Editor/board Member $1,500 $1,718 2023
The Dial Magazine Inc NY$102,115 Secretary $35,000 $35,000 2024
Bsd Publishers Society Inc NY$98,276 Director, Ceo $18,000 $18,532 2023
Baptist History & Heritage Society GA$93,677 Executive Di $18,500 $21,193 2023
Owen News Project Inc IN$126,693 President $16,500 $19,256 2024
Chinese Seattle News WA$126,707 President $18,000 $17,375 2025
The Institute For Jewish Research MA$129,559 President $59,500 $59,170 2024
Dorothy Ramon Learning Center Inc CA$88,488 Editor, Ushkana Press $57,722 $56,788 2023
Morning Star News International Inc CA$87,895 President & Ceo $46,000 $45,256 2023
Accuracy In Academia Inc DC$85,232 Chairman $23,500 $23,495 2023
Medical Physics Publishing Corporation WI$138,456 General Manager $57,105 $65,999 2024
Latinx Kidlit Book Festival Inc NY$146,948 Treasurer $5,000 $5,000 2024
School Science And Mathematics Association OK$148,325 Executive Director $12,000 $14,623 2024
Self Knowledge Symposium Foundation NC$148,687 Accountant $18,000 $21,191 2023
Student Media Corporation KS$163,991 General Manager $46,370 $57,076 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 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Nachman Cohen) 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 (A33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 100th 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.