Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Machon Beer Hatorah Inc

Executive Director / CEO

EIN 223334911
NJ · NTEE Z99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eliezer Apter, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,227 total compensation of comparable organizations → $102,323 $12,000
$4,90210th
$8,20125th
$21,055Median
$41,28875th
$71,32390th
$12,000This org · 41st
p10$4,902
p25$8,201
p50$21,055
p75$41,288
p90$71,323
$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 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
Gold Country Health Center Inc CA$57,438 President/ceo $68,128 $65,889 2024
Kenneth Phillips Ministries Inc TX$58,338 President $24,500 $28,260 2023
Beta Phi Foundation Inc IN$58,977 Treasurer $6,500 $7,904 2023
Charlotte Hiv-aids People Support Inc FL$49,186 President $5,030 $5,292 2024
Aknew Approach Incorporated TX$65,516 Wilson $9,998 $12,005 2022
Asian American Donor Program CA$68,326 Exec Director $79,139 $78,800 2023
Greyston Health Services Inc NY$68,645 President & Ceo $8,617 $8,979 2023
Baykids CA$70,100 Executive Direc $66,625 $66,339 2023
Machzikei Torah Usa Inc NY$70,717 President $4,264 $4,316 2024
National Executive Institute Associates VA$71,011 Treasurer $2,000 $2,227 2023
The Swedish Finn Historical Society WA$73,835 Executive Director $102,041 $102,323 2024
Elk City High School Alumni Foundation OK$75,574 Trustee/ Treas $6,650 $8,201 2024
Jason Motte Foundation Inc AZ$75,988 Secretary $35,000 $37,700 2024
Politics & Society Inc NC$76,484 Secretary $36,621 $41,288 2025
Pathfinder Plaza Inc AR$76,877 Executive Director $21,642 $28,051 2023
Burbank Philharmonic Orchestra CA$77,408 Conductor & Music Director $11,050 $10,687 2024
Hospitality Maine Education ME$79,145 Secretary $18,774 $21,055 2024

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 default41st
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted35th

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 (Eliezer Apter) 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 17 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 41st 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.