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PeerBasis
Compensation Comparability Determination

Yeshiva Tiferes Naftoli

Executive Director / CEO

EIN 320029592
NJ · NTEE X30
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Moshe Shaps, Executive Director / CEO ($46,595) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $196,609 $46,595
$19,26810th
$34,23325th
$71,275Median
$113,93475th
$150,96790th
$46,595This org · 33rd
p10$19,268
p25$34,233
p50$71,275
p75$113,934
p90$150,967
$46,595

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
Chochmat Halev CA$408,313 Director $55 $53 2023
The Well In Memory Of The Sassoon NY$409,697 Director $32,191 $31,645 2024
Jewish Interactive Inc NY$409,719 Chief Technical Officer $110,241 $111,573 2023
Kulanu Yachad International Inc MO$413,209 Treasurer $45,000 $51,851 2024
Yagdil Torah Inc NY$414,836 Director $74,256 $72,997 2024
Final Frontier Ministries Inc TN$416,343 Pres & Exec Dir $24,000 $26,738 2025
Jewish-christian Discovery Center Inc GA$419,543 President $20,800 $22,752 2024
Heritage For The Blind Inc NY$396,073 Director $118,300 $116,294 2024
Jet - Jewish Education Team Inc IL$395,163 President $144,000 $154,011 2024
Shalom Ministries Inc NY$389,951 President $157,197 $159,096 2023
Friends Of Jhubla CA$433,384 President/director $126,000 $118,363 2024
Yad Mishkan Inc NY$380,410 President $24,000 $24,290 2023
Youth Network Of Florida Inc FL$436,091 Director $54,805 $56,010 2024
Ohel Sara Bukharian Jewish Center Inc NY$378,468 Babaev $41,250 $39,506 2025
Roots Of Reform Judaism Inc OH$438,314 Rabbinic Director $110,550 $127,380 2024
The Aish School - Azriel Aharon CA$375,100 President $147,660 $138,711 2024
Cleveland Community Mikvah Inc OH$368,544 President $30,000 $34,567 2024
Congregation Tof Luh Vin Shaya Inc NJ$450,473 Trustee $2,000 $2,000 2023
Shefa Jewish Psychedelic Support CA$450,617 Founder & Ceo $139,389 $134,809 2023
Adventure Rabbi Synagogue Wo Walls CO$450,830 Secretary $127,895 $133,414 2024
The Torah Learning Project NY$364,995 President $50,708 $49,848 2024
Jewish Heritage Movement Inc NY$364,701 Director $50,000 $49,153 2024
Lev Experience MD$364,576 Executive Director $91,000 $92,553 2024
American Friends Of Chabad By The Galler TX$451,973 Director $16,442 $17,892 2024
Devar Emet Messianic Jewish IL$452,270 President $65,833 $70,410 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 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted32nd

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 (Moshe Shaps) 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 75 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,595 is reasonable (approximately the 33rd 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.