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PeerBasis
Compensation Comparability Determination

Torah Synagogue Foundation

Executive Director / CEO

EIN 137053343
NY · NTEE T31
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of Jack Fleischmann, Executive Director / CEO ($38,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,434 total compensation of comparable organizations → $148,919 $38,000
$7,72110th
$13,63625th
$52,083Median
$77,31675th
$102,55190th
$38,000This org · 36th
p10$7,721
p25$13,636
p50$52,083
p75$77,316
p90$102,551
$38,000

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
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $102,266 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $74,436 2023
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $51,154 2024
Livonia Community Foundation Inc MI$176,288 Executive Director $20,000 $24,143 2023
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $83,697 2023
Nehemiah Community Foundation CA$205,259 Coo $85,180 $86,019 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $13,594 2024
Port Washington Education Foundation NY$210,140 Vice President $10,000 $10,568 2023
Etna Community Organization PA$167,868 Executive Director $48,400 $54,827 2024
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $60,085 2024
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $44,776 2024
Buffalo Renaissance Foundation Inc NY$221,606 Executive Director $36,000 $38,044 2023
Mac Foundation MT$223,291 Cfo $118,130 $148,919 2023
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $76,486 2023
Hawaii Va Foundation HI$225,981 Board Chair/ $4,800 $4,882 2024
Sjsv Community Benefit Foundation CA$151,576 Chair $60,000 $58,853 2024
The Pearl Foundation Of The TN$227,530 Program Direct $55,650 $66,447 2024
The Surety Foundation Inc DC$229,532 Sfaa Foundation Liaison $57,126 $56,944 2024
The Freedom To Help Foundation Inc MD$232,308 Executive Director $1,312 $1,434 2023
Dr Maya Angelou Foundation CA$145,087 Board Chair $135,935 $129,899 2025
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $5,831 2023
Samaritan Foundation Charitable Trust GA$140,751 Former Trustee $45,472 $53,471 2023
Rancho Cucamonga Community & Arts CA$139,149 Executive Director $39,890 $40,283 2023
Peaks Island Fund Inc ME$138,733 Secretary $12,000 $13,650 2024
Nccf Property Investments Inc KS$137,922 Executive Dir. $10,783 $13,232 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 default36th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted31st

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 (Jack Fleischmann) 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 36 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 36th 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.