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PeerBasis
Compensation Comparability Determination

Baltimore Zionist District Inc

Executive Director / CEO

EIN 521743415
MD · NTEE Z99
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Caren Leven, Executive Director / CEO ($109,000) against every comparable organization that fit the selection criteria — 201 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

Benchmarked executive: Caren Leven — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$45 total compensation of comparable organizations → $512,366 $109,000
$13,66510th
$28,37325th
$59,998Median
$84,24675th
$112,52090th
$109,000This org · 88th
p10$13,665
p25$28,373
p50$59,998
p75$84,246
p90$112,520
$109,000

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 MD 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
Salem Arms Community Housing WA$310,832 Executive Director $71,600 $68,567 2024
Packard Group Ii MI$311,555 President $18,593 $20,527 2024
Lakefront Senior Residences Inc KS$312,721 President $2,639 $3,050 2024
The Master's Mission WA$312,909 President $96,808 $92,707 2024
Pegasus Therapeutic Riding Center CA$307,891 Executive Dir. $93,222 $86,102 2024
Mariposa Housing Inc CA$307,819 Executive Dir. $3,602 $3,327 2024
New York State Recreation & NY$306,420 Executive Dir. $55,000 $53,160 2024
Orange County Bar Association Charitable CA$306,363 Ceo / Executive Director $17,519 $16,181 2024
Colorado Park Housing Corporation CA$306,194 President & Ceo $65,738 $62,511 2023
Environmental Resource Center ID$315,113 Executive Di $68,428 $77,861 2024
Bend Ice OR$315,372 Director $1,386 $1,377 2024
Westchester Putnam Health Management Systems Inc NY$305,000 Director/president $116,415 $112,520 2024
San Leandro Education Foundation CA$317,348 Executive Director $75,000 $67,486 2025
Padre Pio Academy CA$302,702 Principal $20,700 $19,683 2023
Autism Connection Of Pa PA$301,785 President And Ceo $29,280 $32,155 2023
Poway Valley Water Polo Club Inc CA$301,640 President $3,749 $3,463 2024
Shoreline Public Schools Foundation WA$301,206 Executive Director $40,240 $38,536 2024
Citizen Outreach Foundation Inc NV$320,232 Vice President $14,000 $15,010 2024
Ocean Beach School District Foundation WA$320,849 Administrator $10,200 $10,056 2023
Educational Divide Reform Inc MA$321,178 President $20,000 $19,224 2024
Affiliated Council-center For OH$321,336 Pres/ceo $24,470 $27,722 2024
Boulevard Harambee MI$299,527 President $14,243 $16,190 2023
Bluebonnet Casa Inc TX$323,846 Executive Director $64,300 $68,798 2024
Discover Sugar River Region Foundation NH$295,525 Executive Director $47,953 $46,140 2025
Wyandot Health Foundation OH$326,027 Treasurer $38,648 $43,784 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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)88th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted75th

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 (Caren Leven) 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 201 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,000 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). 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.