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PeerBasis
Compensation Comparability Determination

South Mountain B'nai B'rith

Executive Director / CEO

EIN 222413674
NJ · NTEE P75
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Colton-max Harold, Executive Director / CEO ($42,786) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Colton-max Harold — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $57,185 $42,786
$4,25210th
$13,13125th
$18,781Median
$32,66075th
$34,59590th
$42,786This org · 94th
p10$4,252
p25$13,131
p50$18,781
p75$32,660
p90$34,595
$42,786

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 NJ 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
Smiles For Seniors Foundation CA$123,306 Director $26,049 $25,193 2024
Resource Center Apartments Inc OH$131,814 Secretary $12,777 $15,157 2024
Alliance Community For Retirement Living Inc FL$131,883 Asst Tres/vp Of Finance/cfo $30,036 $32,536 2023
The Congregational Home Foundation KS$133,844 Ceo $173 $209 2024
Slovak American Charitable Association IL$135,660 Executive Director/secretary $30,000 $33,033 2024
Spf-iiidix IL$104,430 President/ceo $30,975 $35,114 2023
Home Share MN$140,990 Ceo $10,907 $12,071 2024
Hibernian House Of New Mexico Inc NM$101,163 President $5,505 $6,828 2023
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $14,920 2023
United Helpers Residence Inc NY$87,550 Chief Executive Officer $21,503 $22,405 2023
All Together Network Inc MD$157,615 President $1,600 $1,675 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $25,490 2023
Coshocton Community Housing Inc (Cch) OH$85,868 Ceo $11,120 $13,580 2023
The Slovak Garden FL$169,495 President $12,815 $13,484 2024
Unity Aging Services Inc NY$174,480 Ceo $54,881 $57,185 2023
Your Second Family OH$177,452 Caregiver $27,900 $34,075 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (Colton-max Harold) 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 16 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,786 is reasonable (approximately the 94th 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.