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PeerBasis
Compensation Comparability Determination

The Aish School - Azriel Aharon

Executive Director / CEO

EIN 272897643
CA · NTEE X30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Azriel Aharon, Executive Director / CEO ($147,660) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$57 total compensation of comparable organizations → $209,294 $147,660
$22,94610th
$38,06525th
$75,413Median
$113,91775th
$154,62590th
$147,660This org · 88th
p10$22,946
p25$38,065
p50$75,413
p75$113,917
p90$154,625
$147,660

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Ohel Sara Bukharian Jewish Center IncNY $378,468$42,054 990
Yad Mishkan IncNY $380,410$25,857 990
Cleveland Community Mikvah IncOH $368,544$36,797 990
The Torah Learning ProjectNY $364,995$53,064 990
Jewish Heritage Movement IncNY $364,701$52,323 990
Lev ExperienceMD $364,576$98,525 990
Shalom Ministries IncNY $389,951$169,360 990
Jet - Jewish Education Team IncIL $395,163$163,947 990
The Shalem SchoolCA $354,806$88,699 990
Heritage For The Blind IncNY $396,073$123,797 990
The Women's Rabbinic Network LtdNY $354,036$111,903 990
Mitzvah MattersCA $344,861$70,009 990
Nefesh Hachaim Mentoring IncNJ $343,380$22,708 990
Yeshiva Tiferes NaftoliNJ $407,955$113,110 990
Chochmat HalevCA $408,313$57 990
The Southern-tier Torah Advancement & RevitizationNY $340,608$127,954 990
The Well In Memory Of The SassoonNY $409,697$33,687 990
Jewish Interactive IncNY $409,719$118,771 990
Kulanu Yachad International IncMO $413,209$55,196 990
Institute For Jewish Ideas & Ideals IncNY $336,162$140,855 990
Yagdil Torah IncNY $414,836$77,707 990
Final Frontier Ministries IncTN $416,343$28,462 990
Jewish-christian Discovery Center IncGA $419,543$24,220 990
Lev Hachnasat Orchim IncCA $329,720$38,679 990
Menorah Arts Culture AndCO $329,430$34,095 990

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 CA 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 default88th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted87th

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 (Azriel Aharon) 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 76 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $147,660 is reasonable (approximately the 88th 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). 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.