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

Westerhoff School Of Music & Art Inc

Executive Director / CEO

EIN 223608221
NJ · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Iskowitz, Executive Director / CEO ($133,086) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: David Iskowitz — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,803 total compensation of comparable organizations → $164,178 $133,086
$14,95010th
$32,40225th
$60,102Median
$77,93875th
$107,80790th
$133,086This org · 96th
p10$14,950
p25$32,402
p50$60,102
p75$77,938
p90$107,807
$133,086

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
Wisteria Montessori Inc MA$444,264 President $56,657 $57,024 2024
Arizona Spellers Academy AZ$439,070 Ceo $13,846 $14,530 2025
Shenandoah Autism Center VA$436,300 Executive Di $69,357 $75,005 2024
Matthew 19 14 KS$432,166 Executive Director $44,871 $55,897 2023
Dyslexia Tutoring Program MD$452,959 Ceo $156,791 $164,178 2024
The Green House Venture MO$454,036 Secretary $9,858 $11,694 2024
River City Fellowship Christian School TX$457,335 Executive Director $36,000 $40,333 2024
New England School Of The Arts NH$459,113 Head Of Scho $50,000 $51,709 2024
The Exceptional Way Inc GA$421,142 Executive Di $59,908 $67,466 2024
Hope Springs Christian Learning Center Inc GA$413,039 Ceo $39,930 $44,968 2024
Made Houston TX$474,179 Vp, Treasurer, Head Of School $70,213 $80,988 2023
No More Sidelines MI$408,828 Ceo $26,000 $30,057 2024
The Manor Inc MI$475,915 President & Ceo $43,254 $51,481 2023
Spectrum Of Joy Inc AZ$407,281 President $10,854 $11,390 2025
New L E A P S Academy Inc FL$477,057 President $20,900 $21,990 2024
The Social Engineering Project CA$405,321 Director $92,308 $89,275 2024
Lifebridge Academy VA$479,240 Executive Dir. $99,114 $107,185 2024
Roxbury Roots Montessori Inc MA$404,189 President & Ceo $70,705 $73,264 2023
Senia International OR$479,790 Executive Director $93,159 $99,758 2023
Blazing Stars Montessori School Inc FL$403,928 Officer $57,876 $60,896 2024
Exceptional Education Outreach Inc FL$402,749 President & Ceo $26,606 $28,821 2023
Capucine Montessori School Inc MA$485,345 President & Clerk $67,417 $67,853 2024
Clarke County Education Foundation Inc VA$397,863 Executive Dir. $40,040 $43,300 2024
Snowdrop Montessori School Inc MA$396,087 President $60,000 $60,388 2024
The Italian American Club Foundation MN$391,509 President $9,000 $9,960 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 default96th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted96th

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 (David Iskowitz) 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 84 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $133,086 is reasonable (approximately the 96th 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.