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PeerBasis
Compensation Comparability Determination

Bais Malka Hasc Llc

Executive Director / CEO

EIN 471105432
NY · NTEE S47
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bernard Kahan, Executive Director / CEO ($22,612) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$440 total compensation of comparable organizations → $245,009 $22,612
$9,79710th
$29,69325th
$63,193Median
$97,41175th
$136,43690th
$22,612This org · 20th
p10$9,797
p25$29,693
p50$63,193
p75$97,411
p90$136,436
$22,612

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.

OrganizationStateTotal revenueTotal compSource
Cair California Title Holding CorpCA $390,162$9,107 990
Ufoa Realty Holdings IncNY $388,998$9,860 990
Illinois Land Title AssociationIL $387,379$1,675 990
Service Employees InternationalMN $396,068$75,028 990
Operating Engineers Local 4 BuildingMA $381,168$96,263 990
Local 5 Holdings IncHI $406,996$28,645 990
Camelot Community Care PropertyFL $407,194$440 990
Public Facilities GroupWA $372,854$245,009 990
700 Hill Street IncLA $370,634$22,254 990
Local Union 488 Ibew BuildingCT $410,560$77,430 990
Cifc 120 Main Holding CorpCT $370,177$13,889 990
Richmond Members CorpNY $368,453$45,322 990
Institute Of Real Estate ManagementMA $414,104$164,968 990
Logosworks PropertiesPA $365,873$124,378 990
Teamsters Local 120 Building Holding CompanyMN $417,127$72,279 990
Spurwink Properties IncRI $362,979$32,768 990
Stacy Foundation Building IncFL $362,318$31,482 990
Broadway Housing Sugar Hill Lessee IncNY $429,087$40,461 990
Saunders Properties Of Western New YorkNY $348,078$38,270 990
Lexington-bluegrass Association OfKY $346,282$2,441 990
Ucc Realty Holding Company IncNJ $346,226$9,232 990
Electcrafts IncorporatedCA $343,468$91,193 990
Poah Nmtc2 Title Holding Corporation CoMA $337,504$31,109 990
Orange Coast Association Of Realtors IncCA $332,695$70,839 990
Institute Of Real Estate MngmtCA $332,622$97,794 990

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 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 default20th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted91st

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 (Bernard Kahan) 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 70 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,612 is reasonable (approximately the 20th 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.