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PeerBasis
Compensation Comparability Determination

Congregation Beit Simcha

Executive Director / CEO

EIN 831684337
AZ · NTEE X30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Samuel Cohon, Executive Director / CEO ($98,253) 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 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Samuel Cohon — reported title “Rabbi”, 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

$51 total compensation of comparable organizations → $165,485 $98,253
$17,28210th
$33,82525th
$62,859Median
$101,47675th
$128,58390th
$98,253This org · 73rd
p10$17,282
p25$33,825
p50$62,859
p75$101,476
p90$128,583
$98,253

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 AZ 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
Jewish Community Legacy Project Inc GA$323,849 Sr. Vice Pre $130,000 $139,930 2023
Community Mikveh Ltd NY$324,980 Secretary $36,500 $34,295 2024
Kollel Of Young Israel OH$325,000 Rosh Kollel $65,000 $71,585 2024
Jewish Heritage Connection PA$325,963 Pres/exec Dir $81,990 $82,826 2025
Menorah Arts Culture And CO$329,430 President $29,823 $30,613 2023
Lev Hachnasat Orchim Inc CA$329,720 Ceo $37,569 $34,729 2023
Limmud Na CA$315,105 Ceo $184,309 $165,485 2024
Cleveland Kashruth Organization Inc OH$314,492 Treasurer $2,847 $3,228 2023
Aleph Learning Center NY$311,573 Director $22,154 $20,816 2024
Institute For Jewish Ideas & Ideals Inc NY$336,162 Vice Pres./director $134,600 $126,469 2024
The Southern-tier Torah Advancement & Revitization NY$340,608 Director $118,764 $114,886 2023
Nefesh Hachaim Mentoring Inc NJ$343,380 President $21,332 $20,389 2023
Mitzvah Matters CA$344,861 President $68,000 $62,859 2023
Asher Lshlomo Inc NY$300,335 President $6,250 $5,872 2024
Tifereth Raphael Inc MA$296,235 Pres,treas,d $12,000 $11,213 2024
The Women's Rabbinic Network Ltd NY$354,036 Executive Director $109,763 $100,474 2025
The Shalem School CA$354,806 Vice President & Treasurer $86,154 $79,640 2023
Jewish Farmer Network NC$286,312 Executive Director $64,731 $71,601 2023
Awakened Heart Project NY$284,511 Vice President $55,167 $51,834 2024
Project Genesis Inc MD$282,560 Director $79,500 $77,283 2024
Lev Experience MD$364,576 Executive Director $91,000 $88,463 2024
Jewish Heritage Movement Inc NY$364,701 Director $50,000 $46,980 2024
The Torah Learning Project NY$364,995 President $50,708 $47,645 2024
Sababa Entertainment Inc PA$280,253 President $2,800 $2,903 2024
Cleveland Community Mikvah Inc OH$368,544 President $30,000 $33,039 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default73rd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted71st

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 (Samuel Cohon) 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 $98,253 is reasonable (approximately the 73rd 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.