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PeerBasis
Compensation Comparability Determination

Yeshiva Elementary Inc

Executive Director / CEO

EIN 650063045
FL · NTEE B24Z
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of Yisroel Janowski, Executive Director / CEO ($108,750) against every comparable organization that fit the selection criteria — 528 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

528 organizations qualified on sector, size, and geography 528 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $456,251 $108,750
$5,33510th
$14,37525th
$31,423Median
$53,30675th
$79,59990th
$108,750This org · 95th
p10$5,335
p25$14,375
p50$31,423
p75$53,306
p90$79,599
$108,750

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Washington County CharitableWI $100,770$84,405 990
Stephen E Pocztowski MemorialIL $100,658$116,365 990
Suda E Butler High SchoolKY $100,966$1,999 990
Evolve MentoringNC $100,977$47,326 990
Duranno Father School UsaWA $100,508$11,109 990
Colorado Longitudinal StudyCO $100,346$100,195 990
Oklahoma Health Sciences FacilityOK $100,174$79,027 990
Bangor Area School DistrictPA $101,453$11,886 990
Kanu I Ka Pono IncHI $100,000$21,328 990
Sparkreach Leadership InstituteCA $100,000$59,446 990
Sskc Educational Support IncMO $100,000$74,597 990
Mscbs Support CorporationNE $99,990$6,649 990
Delta Epsilon Sigma NationalPA $101,687$7,733 990
Maxmath Tutoring Online Inc Florida BranchFL $99,657$1,041 990
Northwest TennesseeTN $101,975$61,865 990
Acmpe Scholarship Fund IncCO $102,021$65,507 990
Michael J Connell Memorial FundCA $102,022$43,748 990
Texas Arabic Academy IncTX $102,125$22,754 990
Coptic Educational FoundationCA $102,200$2,383 990
Arema Educational FoundationMD $99,385$70,603 990
Local Union 45 Ubc&jaNY $99,355$9,876 990
Kansas Council On Economic EducationKS $102,314$24,058 990
The Austin School For The Performing & Visual ArtsTX $102,357$89,940 990
Fairview Public LibraryNY $102,470$28,179 990
Comprehensive Action Model ForNY $99,095$11,240 990

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 FL 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted98th
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 (Yisroel Janowski) 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 528 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,750 is reasonable (approximately the 95th 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.