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PeerBasis
Compensation Comparability Determination

Jewish Los Angeles Special Needs

Executive Director / CEO

EIN 810820016
CA · NTEE P80
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Michelle Wolf, Executive Director / CEO ($76,150) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Wolf — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $157,838 $76,150
$15,88510th
$31,73325th
$83,589Median
$99,70275th
$122,28490th
$76,150This org · 47th
p10$15,885
p25$31,733
p50$83,589
p75$99,702
p90$122,284
$76,150

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 CA 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
Southeast Community Development CA$466,328 Executive Di $83,589 $83,589 2023
Hitching Post Ministries CA$515,120 Program Director $61,920 $60,144 2024
Single Mothers Outreach Inc CA$463,057 Executive Director $94,269 $91,564 2024
Bay Area Womens And Childrens Center CA$456,204 Executive Dir. $162,500 $157,838 2024
Friends Of Transitions Guatemala CA$428,236 Chief Financial Officer $2,000 $1,943 2024
Freedom Dogs CA$414,500 Executive Director $133,900 $126,706 2025
Central Valley Community Resources Inc CA$413,385 Ceo $17,500 $17,500 2023
Maryam Parman Foundation CA$399,680 Executive Dir. $44,936 $44,936 2023
Amor Wellness Center Inc CA$389,449 Treasurer $19,077 $18,530 2024
Wounded Heroes Fund Kern County CA$371,752 Executive Dir. $64,690 $62,834 2024
Supporting The Taylor House Inc CA$357,458 Executive Dir. $14,808 $14,808 2023
Dentistry 4 Vets CA$658,529 Dentist - Clinic Manager $115,650 $115,650 2023
Action Network CA$698,024 Executive Director $84,964 $84,964 2023
The Dreampower Foundation CA$710,221 Executive Dir. $94,035 $91,337 2024
Berkeley Youth Living With Disabilities CA$730,390 Executive Director $107,840 $107,840 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Michelle Wolf) 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 15 similarly situated organizations (Same NTEE sector (P80) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,150 is reasonable (approximately the 47th 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.