Compensation Comparability

This analysis benchmarks the total compensation of Shlomo Buxbaum, Executive Director / CEO ($91,000) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
Jewish Heritage Movement Inc	NY	$364,701	$48,327	990
The Torah Learning Project	NY	$364,995	$49,011	990
Cleveland Community Mikvah Inc	OH	$368,544	$33,987	990
The Shalem School	CA	$354,806	$81,924	990
The Aish School - Azriel Aharon	CA	$375,100	$136,382	990
The Women's Rabbinic Network Ltd	NY	$354,036	$103,356	990
Ohel Sara Bukharian Jewish Center Inc	NY	$378,468	$38,842	990
Yad Mishkan Inc	NY	$380,410	$23,882	990
Mitzvah Matters	CA	$344,861	$64,662	990
Nefesh Hachaim Mentoring Inc	NJ	$343,380	$20,974	990
The Southern-tier Torah Advancement & Revitization	NY	$340,608	$118,181	990
Shalom Ministries Inc	NY	$389,951	$156,425	990
Institute For Jewish Ideas & Ideals Inc	NY	$336,162	$130,097	990
Jet - Jewish Education Team Inc	IL	$395,163	$151,426	990
Heritage For The Blind Inc	NY	$396,073	$114,342	990
Lev Hachnasat Orchim Inc	CA	$329,720	$35,725	990
Menorah Arts Culture And	CO	$329,430	$31,491	990
Jewish Heritage Connection	PA	$325,963	$85,202	990
Kollel Of Young Israel	OH	$325,000	$73,638	990
Community Mikveh Ltd	NY	$324,980	$35,279	990
Jewish Community Legacy Project Inc	GA	$323,849	$143,944	990
Congregation Beit Simcha	AZ	$323,025	$101,071	990
Yeshiva Tiferes Naftoli	NJ	$407,955	$104,471	990
Chochmat Halev	CA	$408,313	$53	990
The Well In Memory Of The Sassoon	NY	$409,697	$31,114	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 MD 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:

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

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	66^th
Total compensation (D + F), as reported (no adjustments)	68^th
Reportable pay only (column D), adjusted	77^th
All sources (D + E + F), adjusted	65^th

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

The compensation of the Executive Director / CEO (Shlomo Buxbaum) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 77 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $91,000 is reasonable (approximately the 66^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].