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PeerBasis
Compensation Comparability Determination

Maccabim Hebrew School

Executive Director / CEO

EIN 821471608
IL · NTEE X30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lior Kakon, Executive Director / CEO ($29,131) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lior Kakon — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,757 total compensation of comparable organizations → $203,329 $29,131
$17,08710th
$28,70425th
$48,779Median
$100,76675th
$119,39690th
$29,131This org · 26th
p10$17,087
p25$28,704
p50$48,779
p75$100,766
p90$119,396
$29,131

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 IL 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
Beit Kohenet Inc MD$182,529 Ceo $33,116 $31,492 2024
Yesodei Hadas Inc NJ$183,151 Trustee $111,504 $101,265 2024
Ameinu MI$177,497 President $193,666 $203,329 2024
Seder Family Foundation IL$172,751 Secretary $121,518 $125,107 2023
Swarthmore Chabad PA$190,489 President $30,000 $29,647 2025
Hillel The Foundation For Jewish Campus Life VA$192,633 Executive Director $108,000 $106,070 2024
Orot The Center For New Jewish Learning IL$161,233 President $50,000 $50,000 2024
Lubavitch Colombia Inc NY$201,303 Director $12,000 $11,355 2023
Simon And Josephine Braitman Family NY$155,336 Secretary $30,887 $28,390 2024
Areyvut Inc NJ$207,521 Founder And Director $27,000 $24,521 2024
Nexus Education Foundation Inc NJ$154,047 Trustee $22,100 $20,664 2023
Tikkun Ha-ir Of Milwaukee Inc WI$210,817 Executive Director $42,444 $43,926 2025
Instarabbi CA$212,655 Treasurerdirector $19,200 $16,864 2024
Kleinman Holocaust Education Center Inc NY$149,592 Director $207,885 $196,720 2023
Your Torah Tutors MI$146,345 President Treasury Director $33,800 $36,534 2023
Laurellen Productions PA$138,520 President $25,000 $25,359 2024
Hillel Of San Luis Obispo CA$224,631 Executive Dir. $83,000 $72,901 2024
Achim Inc MD$225,251 President $109,874 $104,486 2024
Beit Midrash Letalmud Inc NY$226,317 President $108,000 $99,268 2024
Ofeq Institute Inc OH$226,827 President $44,013 $46,195 2025
Committee For The Strengthening Of Torah True Jewish Commitment NY$134,215 President $3,000 $2,757 2024
Shalom Ministries Inc KS$237,741 Chairman $92,617 $101,776 2024
Haberman Institute For Jewish Studies MD$238,128 Executive Director $77,496 $75,872 2023
Accidental Talmudist CA$239,173 Ceo $68,000 $61,491 2023
Messianic Jewish Movement International AZ$239,891 President $18,000 $17,608 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted24th

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 (Lior Kakon) 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 34 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,131 is reasonable (approximately the 26th 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.