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PeerBasis
Compensation Comparability Determination

Tikkun Ha-ir Of Milwaukee Inc

Executive Director / CEO

EIN 770596241
WI · NTEE X30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Samantha Stein Avner, Executive Director / CEO ($42,444) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,052 total compensation of comparable organizations → $196,469 $42,444
$10,63610th
$24,62825th
$47,133Median
$92,44775th
$119,04690th
$42,444This org · 40th
p10$10,636
p25$24,628
p50$47,133
p75$92,447
p90$119,046
$42,444

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

OrganizationStateTotal revenueTotal compSource
InstarabbiCA $212,655$16,295 990
Areyvut IncNJ $207,521$23,693 990
Lubavitch Colombia IncNY $201,303$10,972 990
Hillel Of San Luis ObispoCA $224,631$70,442 990
Achim IncMD $225,251$100,961 990
Beit Midrash Letalmud IncNY $226,317$95,919 990
Ofeq Institute IncOH $226,827$44,636 990
Hillel The Foundation For Jewish Campus LifeVA $192,633$102,491 990
Swarthmore ChabadPA $190,489$28,646 990
Shalom Ministries IncKS $237,741$98,342 990
Haberman Institute For Jewish StudiesMD $238,128$73,313 990
Yesodei Hadas IncNJ $183,151$97,848 990
Beit Kohenet IncMD $182,529$30,429 990
Accidental TalmudistCA $239,173$59,416 990
Messianic Jewish Movement InternationalAZ $239,891$17,014 990
Maccabim Hebrew SchoolIL $181,263$28,148 990
AmeinuMI $177,497$196,469 990
Online SmichaNY $244,315$9,592 990
The Jewish Community Of Manatee County IncFL $246,254$82,032 990
Seder Family FoundationIL $172,751$120,886 990
Shaarei Shalom IncAZ $256,157$45,885 990
Bukharian Jewish Congregation Of Briarwood IncNY $258,059$45,953 990
Orot The Center For New Jewish LearningIL $161,233$48,313 990
Yad L TalmidCA $261,830$54,754 990
Simon And Josephine Braitman FamilyNY $155,336$27,432 990

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 WI 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted38th

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 (Samantha Stein Avner) 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 42 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,444 is reasonable (approximately the 40th 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.