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PeerBasis
Compensation Comparability Determination

Committee For The Strengthening Of Torah True Jewish Commitment

Executive Director / CEO

EIN 222415118
NY · NTEE X300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yeheskel Lebovic, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Yeheskel Lebovic — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,354 total compensation of comparable organizations → $221,215 $3,000
$24,52510th
$31,29125th
$39,748Median
$112,78775th
$182,86090th
$3,000This org · 0th
p10$24,525
p25$31,291
p50$39,748
p75$112,787
p90$182,860
$3,000

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
Laurellen Productions PA$138,520 President $25,000 $27,590 2024
Your Torah Tutors MI$146,345 President Treasury Director $33,800 $39,748 2023
Kleinman Holocaust Education Center Inc NY$149,592 Director $207,885 $214,025 2023
Nexus Education Foundation Inc NJ$154,047 Trustee $22,100 $22,481 2023
Simon And Josephine Braitman Family NY$155,336 Secretary $30,887 $30,887 2024
Ignite Yp Inc MO$108,506 Roberts $67,082 $80,950 2023
Orot The Center For New Jewish Learning IL$161,233 President $50,000 $54,398 2024
Seder Family Foundation IL$172,751 Secretary $121,518 $136,112 2023
Ameinu MI$177,497 President $193,666 $221,215 2024
Maccabim Hebrew School IL$181,263 President $29,131 $31,694 2024
Beit Kohenet Inc MD$182,529 Ceo $33,116 $34,262 2024
Yesodei Hadas Inc NJ$183,151 Trustee $111,504 $110,173 2024
Swarthmore Chabad PA$190,489 President $30,000 $32,255 2025
Hillel The Foundation For Jewish Campus Life VA$192,633 Executive Director $108,000 $115,400 2024
Lubavitch Colombia Inc NY$201,303 Director $12,000 $12,354 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted0th

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 (Yeheskel Lebovic) 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 15 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 0th 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.