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PeerBasis
Compensation Comparability Determination

Pittsburgh Jewish Pre-kindergarten

Executive Director / CEO

EIN 201584277
PA · NTEE B82
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Finkelstein, Executive Director / CEO ($50,440) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeffrey Finkelstein — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $334,701 $50,440
$8,37010th
$21,56425th
$46,268Median
$84,94375th
$111,33490th
$50,440This org · 53rd
p10$8,370
p25$21,564
p50$46,268
p75$84,943
p90$111,334
$50,440

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 PA 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
1000 Dreams Fund DC$385,648 Ceo $9,460 $8,086 2024
Jem Inc WI$387,644 President $30,000 $30,516 2024
Foundation For Excellence In Long Term PA$384,565 President & Ceo $45,420 $44,117 2024
All Our Kids Inc Foundation NE$388,200 President $6,369 $6,672 2024
Thrive In Joy Nick Fagnano Foundation CA$388,522 Executive Dir. $54,000 $45,417 2024
Edwin J Gregson Foundation CA$389,830 Secretary $25,000 $21,027 2024
Sullivan Scholars Foundation OH$389,841 Secretary $56,466 $58,251 2024
If Given A Chance CA$382,130 Executive Director $69,658 $58,587 2024
Temple Education Foundation Inc TX$393,152 Exec Director/development $33,805 $32,936 2024
Minnesota Dental Foundation MN$394,102 Executive Director, Mn Den $14,803 $14,246 2024
Washington State Potato Foundation WA$377,968 Executive Director $81,332 $70,925 2024
Oregon Schools Foundation OH$377,264 Executive Dir. $12,000 $12,745 2023
Help 2 Others Foundation AL$376,377 Executive Director $92,000 $96,808 2024
Foundation For Self Leadership IL$396,141 Executive Director $105,000 $103,514 2023
Penn Manor School District PA$397,015 Executive Di $19,200 $18,649 2024
Corporation For Global Community MS$374,915 Emeritus - Founding Member $50,470 $54,750 2024
Corning Union High School District CA$398,029 Superintende $18,513 $16,030 2023
The Rvda Education Foundation VA$398,365 President $39,319 $38,070 2023
Appraisal Institute Education And IL$398,546 Treasurer (Start June 2024) $19,797 $18,957 2024
Echoes Of Hope CA$373,618 Executive Dir. $103,000 $89,187 2023
Internat'l Union Operating Engineer NJ$399,674 President $66,523 $59,559 2023
Irish Fellowship Educational & IL$370,872 Executive Director $36,000 $35,490 2023
Sanger Education Foundation Inc TX$370,741 Executive Dir. $46,000 $44,818 2024
Mid-south Synergy Charitable Foundation TX$401,935 President $147,462 $143,673 2024
Alabama B'nai B'rith Hillel Foundation AL$369,891 Director $99,273 $104,460 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Jeffrey Finkelstein) 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 228 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,440 is reasonable (approximately the 53rd 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.