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PeerBasis
Compensation Comparability Determination

Maimonides Heritage Center Ltd

Executive Director / CEO

EIN 200503066
NY · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rabbi Yamin Levy, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rabbi Yamin Levy — reported title “FOUNDER & DEAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,213 total compensation of comparable organizations → $290,597 $65,000
$19,69010th
$48,25925th
$75,387Median
$101,17975th
$148,43690th
$65,000This org · 40th
p10$19,690
p25$48,259
p50$75,387
p75$101,179
p90$148,436
$65,000

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
Nccpa Health Foundation Inc GA$435,893 President And Ceo, Nccpa $93,946 $104,536 2024
Maker Works Community Workshops MI$431,266 Executive Di $19,392 $22,151 2024
Massachusetts Center For The Book Inc MA$444,618 Executive Director $88,250 $85,498 2025
Voca Center Inc NY$421,632 Director/president $126,710 $126,710 2024
Western Montana Professional Learning MT$450,600 Co-director $17,883 $21,963 2023
Texas Choral Directors Association TX$419,703 Executive Di $97,978 $108,461 2024
Strategic Education International VA$419,700 Executive Director $194,240 $213,679 2023
Literacy Network Of South Berkshire Inc MA$419,592 Executive Director $100,534 $99,977 2024
Des-cpr Inc PA$451,312 Executive Director $60,515 $66,784 2024
Financial Health Institute Npo CO$416,846 Founding Dir $24,000 $25,467 2024
Southern California Regional Transit CA$455,596 Executive Dir. $163,500 $156,240 2024
The Workwell Partnership NJ$455,944 Executive Dir. $46,250 $45,698 2024
Professional Psych Seminars CA$412,099 Pres & Director $51,900 $48,317 2025
Mv Center For Education And Training (Mvcet) MA$458,472 Executive Director $13,416 $13,735 2023
Texas Apartment Association Education TX$412,003 Ceo $50,298 $55,680 2024
Why Not Win Institute Inc AL$411,158 Former - Ed $85,000 $101,622 2024
East Coast Core PA$460,000 Secretary $8,000 $8,829 2024
Write Around Portland OR$409,223 Executive Di $79,507 $84,122 2023
Literacy Volunteers Of Charlottesvilleabermarle VA$461,974 Executive Director $87,500 $93,496 2024
Economic Growth Business Incubator TX$406,170 Executive Director $93,588 $103,602 2024
Florida Emergency Medicine Foundation FL$406,010 Former Ceo & Executive Director $27,692 $29,639 2023
Senior Citizens Activities Network NJ$466,645 Executive Di $72,402 $73,651 2023
Charlotte Mason Educational Center Of PA$467,511 Executive Director $72,847 $78,321 2025
Midwest Implant Institute Inc OH$468,195 Co-director $40,000 $48,269 2023
Heartland Institute Of Financial Education CO$402,262 Former Director $51,498 $56,261 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 default40th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted34th

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 (Rabbi Yamin Levy) 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 143 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 40th 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.