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PeerBasis
Compensation Comparability Determination

Indianapolis Hebrew Congregation

Executive Director / CEO

EIN 310896413
IN · NTEE T50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Peter Smithhisler, Executive Director / CEO ($19,948) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Peter Smithhisler — reported title “FND EX-OFFICIO & IHC EXEC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,109 total compensation of comparable organizations → $416,203 $19,948
$13,32910th
$24,96925th
$54,331Median
$84,36075th
$113,71790th
$19,948This org · 21st
p10$13,329
p25$24,969
p50$54,331
p75$84,360
p90$113,717
$19,948

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 IN 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
Weakley County Joint Economic Development Corporation TN$281,406 Ceo $185,000 $174,493 2025
Amani Christian Community Development Corporation PA$279,582 Executive Director $44,950 $42,507 2023
Riverpsykhe Inc CA$278,554 Director/pres. $20,800 $16,543 2024
Fay Ranches Community Foundation MT$277,456 Executive Dir. $135,000 $134,034 2024
George Lopez Foundation CA$288,848 Executive Director/secretary $171,000 $136,002 2024
Colorado Planned Giving Roundtable CO$276,100 Executive Di $84,216 $74,378 2024
Serbian United Benevolent Society CA$273,203 Secretary $4,200 $3,341 2024
3 To 1 Foundation TX$271,199 Foundation Director $62,792 $59,562 2023
Lili Gc Foundation Corp ID$297,604 Director $33,500 $32,824 2024
White Cane Foundation NE$267,094 Executive Director $50,000 $50,996 2023
Rose Garden Adult Day Services AL$261,102 President $1,115 $1,109 2024
Gmr Foundation For Research & Educa CO$304,932 Executive Di $59,978 $52,971 2024
South Texas Christian Ministries TX$306,060 Executive Dir. $37,380 $34,440 2024
Keaton's Kindness Foundation Inc OK$309,106 Executive Director $50,000 $50,711 2024
Red Apple Edco MO$321,457 Executive Director $92,678 $93,082 2023
Golden Hill Foundation Inc CT$244,152 Ceo $41,336 $36,752 2023
Altadena Recovery Center CA$324,481 Ceo $21,975 $17,478 2024
New Mexico Casa Association Inc NM$241,336 Executive Director $100,000 $99,065 2024
Mission 2540 TX$326,719 President $97,805 $92,774 2023
International Access To Missions MO$326,977 President $71,886 $72,199 2023
The Nlg-nyc Chapter Foundation Inc NY$331,148 Volunteer Exec. Dir. $16,769 $13,957 2024
Blue Tower Solutions Inc IL$234,494 Co-director $85,192 $77,142 2024
Benevolent And Protective Order Of Elks 2083 Los Alamos NM$233,155 Secretary $4,000 $3,860 2025
Chair The Hope Inc ID$333,392 Executive Director $49,000 $49,429 2023
Ddembe Inc MS$231,395 Director $30,000 $30,775 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default21st
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Peter Smithhisler) 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 77 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,948 is reasonable (approximately the 21st 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.