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PeerBasis
Compensation Comparability Determination

Online Smicha

Executive Director / CEO

EIN 464206937
NY · NTEE X30
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Nachman Wilhelm, Executive Director / CEO ($10,800) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nachman Wilhelm — 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

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,090 total compensation of comparable organizations → $221,215 $10,800
$18,50910th
$34,26225th
$66,900Median
$106,93475th
$132,13490th
$10,800This org · 6th
p10$18,509
p25$34,262
p50$66,900
p75$106,934
p90$132,134
$10,800

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
The Jewish Community Of Manatee County Inc FL$246,254 Rabbi $88,845 $92,364 2024
Messianic Jewish Movement International AZ$239,891 President $18,000 $19,157 2024
Accidental Talmudist CA$239,173 Ceo $68,000 $66,900 2023
Haberman Institute For Jewish Studies MD$238,128 Executive Director $77,496 $82,547 2023
Shalom Ministries Inc KS$237,741 Chairman $92,617 $110,729 2024
Shaarei Shalom Inc AZ$256,157 Director $48,544 $51,665 2024
Bukharian Jewish Congregation Of Briarwood Inc NY$258,059 Rabbi $53,110 $51,741 2025
Ofeq Institute Inc OH$226,827 President $44,013 $50,259 2025
Yad L Talmid CA$261,830 Ceo $64,515 $61,650 2024
Beit Midrash Letalmud Inc NY$226,317 President $108,000 $108,000 2024
Achim Inc MD$225,251 President $109,874 $113,677 2024
Hillel Of San Luis Obispo CA$224,631 Executive Dir. $83,000 $79,314 2024
Judaism By Choice Inc CA$267,907 Director $183,992 $175,822 2024
Jcrafts By Chabad Inc MD$269,166 President $104,369 $111,171 2023
Community Kashrus Of Greater Philadelphia PA$269,562 Administrator $77,000 $87,486 2023
Or Azion Inc NY$270,050 President $36,500 $37,578 2023
Jewish Education Worldwide Inc FL$272,722 Director $49,000 $50,941 2024
Instarabbi CA$212,655 Treasurerdirector $19,200 $18,347 2024
Tikkun Ha-ir Of Milwaukee Inc WI$210,817 Executive Director $42,444 $47,790 2025
Sababa Entertainment Inc PA$280,253 President $2,800 $3,090 2024
Areyvut Inc NJ$207,521 Founder And Director $27,000 $26,678 2024
Project Genesis Inc MD$282,560 Director $79,500 $82,252 2024
Awakened Heart Project NY$284,511 Vice President $55,167 $55,167 2024
Jewish Farmer Network NC$286,312 Executive Director $64,731 $76,204 2023
Lubavitch Colombia Inc NY$201,303 Director $12,000 $12,354 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted6th

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 (Nachman Wilhelm) 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 10, 2026, comparing compensation against 53 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,800 is reasonable (approximately the 6th 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 10, 2026.