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PeerBasis
Compensation Comparability Determination

Tifereth Raphael Inc

Executive Director / CEO

EIN 205149181
MA · NTEE X30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Simon Miara, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $177,107 $12,000
$18,69410th
$34,71025th
$64,634Median
$108,62475th
$133,83690th
$12,000This org · 8th
p10$18,694
p25$34,710
p50$64,634
p75$108,624
p90$133,836
$12,000

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Asher Lshlomo IncNY $300,335$6,285 990
Jewish Farmer NetworkNC $286,312$76,629 990
Awakened Heart ProjectNY $284,511$55,475 990
Project Genesis IncMD $282,560$82,711 990
Aleph Learning CenterNY $311,573$22,278 990
Sababa Entertainment IncPA $280,253$4,439 990
Cleveland Kashruth Organization IncOH $314,492$3,455 990
Limmud NaCA $315,105$177,107 990
Jewish Education Worldwide IncFL $272,722$51,225 990
Or Azion IncNY $270,050$37,788 990
Community Kashrus Of Greater PhiladelphiaPA $269,562$87,974 990
Congregation Beit SimchaAZ $323,025$105,153 990
Jcrafts By Chabad IncMD $269,166$111,791 990
Jewish Community Legacy Project IncGA $323,849$149,757 990
Judaism By Choice IncCA $267,907$176,802 990
Community Mikveh LtdNY $324,980$36,704 990
Kollel Of Young IsraelOH $325,000$76,612 990
Jewish Heritage ConnectionPA $325,963$88,643 990
Menorah Arts Culture AndCO $329,430$32,763 990
Lev Hachnasat Orchim IncCA $329,720$37,168 990
Yad L TalmidCA $261,830$61,994 990
Bukharian Jewish Congregation Of Briarwood IncNY $258,059$52,030 990
Institute For Jewish Ideas & Ideals IncNY $336,162$135,351 990
Shaarei Shalom IncAZ $256,157$51,953 990
The Southern-tier Torah Advancement & RevitizationNY $340,608$122,954 990

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 MA 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted8th

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 (Simon Miara) 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 64 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 8th 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). 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.