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PeerBasis
Compensation Comparability Determination

Mitzvah Man Foundation Corp

Executive Director / CEO

EIN 271865978
NY · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Cohen, Executive Director / CEO ($141,750) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Michael Cohen — reported title “CHIEF OPERATING OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,495 total compensation of comparable organizations → $291,318 $141,750
$14,65810th
$32,30725th
$52,566Median
$90,95375th
$106,17790th
$141,750This org · 98th
p10$14,658
p25$32,307
p50$52,566
p75$90,953
p90$106,177
$141,750

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
Minority Millennials NY$374,942 President $31,918 $32,861 2023
African Refuge Inc NY$374,587 Executive Di $46,800 $48,182 2023
Starfish Greathearts Foundation Usa NY$391,990 Executive Director $103,125 $103,125 2024
Songcatchers Inc NY$393,221 Board Member $1,495 $1,495 2024
Harlem One Stop Inc NY$395,487 President & $24,250 $24,250 2024
The Journalists And Writers Foundation Inc NY$362,501 President $90,925 $90,925 2024
Center4hope Inc NY$361,849 Executive Director $90,962 $90,962 2024
Southwest Area Neighborhood Association NY$359,883 Executive Director $53,654 $53,654 2024
Rockland Opportunity Development NY$351,555 President $46,000 $47,359 2023
Transform Ny Inc NY$348,561 President $13,000 $13,000 2024
Share For Life Foundation Inc NY$347,305 Executive Director $10,500 $10,500 2024
Educate The Children Inc NY$417,870 Executive Director $33,990 $33,114 2025
Hermansky Pudlak Syndrome Network NY$323,223 President $19,640 $19,640 2024
Oakwood Community Center Inc NY$322,781 Executive Director $26,475 $26,475 2024
Copiague Christian Church NY$313,759 President $16,154 $16,631 2023
Polonians Organized To Minister To Our Community Inc NY$450,831 Board President $30,907 $30,907 2024
People Against Trafficking Humans NY$453,207 Executive Di $84,996 $82,805 2025
Global Cities Group NY$309,637 Ceo Founder Board Director $101,899 $101,899 2024
Ruth's Refuge Inc NY$456,741 Executive Director $45,411 $46,752 2023
Faith In Harm Reduction Inc NY$306,273 Executive Dir. $59,350 $59,350 2024
Foundation For Abilities First New York NY$303,758 Chief Executive Officer $45,098 $46,430 2023
Rph-west Inc NY$472,359 Executive Director (Through 2/23) $1,950 $2,008 2023
The Okra Project NY$291,276 Executive Director $112,000 $112,000 2024
Project Lead Inc NY$474,569 Executive Di $70,350 $72,428 2023
Chinuch Guidance And Support Inc NY$475,884 Director $31,200 $32,122 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted93rd

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 (Michael Cohen) 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 46 similarly situated organizations (Same NTEE sector (P20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $141,750 is reasonable (approximately the 98th 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.