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PeerBasis
Compensation Comparability Determination

Jewish Community Legacy Project Inc

Executive Director / CEO

EIN 811708125
GA · NTEE X30
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Noah Levine, Executive Director / CEO ($130,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Noah Levine — reported title “SR. VICE PRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $153,742 $130,000
$16,05510th
$31,42525th
$58,398Median
$93,34475th
$118,27390th
$130,000This org · 93rd
p10$16,055
p25$31,425
p50$58,398
p75$93,344
p90$118,273
$130,000

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 GA 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
Congregation Beit Simcha AZ$323,025 Rabbi $98,253 $91,281 2024
Community Mikveh Ltd NY$324,980 Secretary $36,500 $31,862 2024
Kollel Of Young Israel OH$325,000 Rosh Kollel $65,000 $66,505 2024
Jewish Heritage Connection PA$325,963 Pres/exec Dir $81,990 $76,948 2025
Menorah Arts Culture And CO$329,430 President $29,823 $28,441 2023
Lev Hachnasat Orchim Inc CA$329,720 Ceo $37,569 $32,264 2023
Limmud Na CA$315,105 Ceo $184,309 $153,742 2024
Cleveland Kashruth Organization Inc OH$314,492 Treasurer $2,847 $2,999 2023
Aleph Learning Center NY$311,573 Director $22,154 $19,338 2024
Institute For Jewish Ideas & Ideals Inc NY$336,162 Vice Pres./director $134,600 $117,494 2024
The Southern-tier Torah Advancement & Revitization NY$340,608 Director $118,764 $106,733 2023
Nefesh Hachaim Mentoring Inc NJ$343,380 President $21,332 $18,942 2023
Mitzvah Matters CA$344,861 President $68,000 $58,398 2023
Asher Lshlomo Inc NY$300,335 President $6,250 $5,456 2024
Tifereth Raphael Inc MA$296,235 Pres,treas,d $12,000 $10,417 2024
The Women's Rabbinic Network Ltd NY$354,036 Executive Director $109,763 $93,344 2025
The Shalem School CA$354,806 Vice President & Treasurer $86,154 $73,988 2023
Jewish Farmer Network NC$286,312 Executive Director $64,731 $66,520 2023
Awakened Heart Project NY$284,511 Vice President $55,167 $48,156 2024
Lev Experience MD$364,576 Executive Director $91,000 $82,185 2024
Jewish Heritage Movement Inc NY$364,701 Director $50,000 $43,646 2024
The Torah Learning Project NY$364,995 President $50,708 $44,264 2024
Project Genesis Inc MD$282,560 Director $79,500 $71,799 2024
Sababa Entertainment Inc PA$280,253 President $2,800 $2,698 2024
Cleveland Community Mikvah Inc OH$368,544 President $30,000 $30,694 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default93rd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted92nd

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 (Noah Levine) 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 73 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $130,000 is reasonable (approximately the 93rd 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.