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PeerBasis
Compensation Comparability Determination

Congregation Tof Luh Vin Shaya Inc

Executive Director / CEO

EIN 832926576
NJ · NTEE X30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emanuel Donath, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emanuel Donath — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $239,888 $2,000
$26,10710th
$37,92025th
$72,997Median
$119,33175th
$154,26890th
$2,000This org · 1st
p10$26,107
p25$37,920
p50$72,997
p75$119,331
p90$154,268
$2,000

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 NJ 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
Shefa Jewish Psychedelic Support CA$450,617 Founder & Ceo $139,389 $134,809 2023
Adventure Rabbi Synagogue Wo Walls CO$450,830 Secretary $127,895 $133,414 2024
American Friends Of Chabad By The Galler TX$451,973 Director $16,442 $17,892 2024
Devar Emet Messianic Jewish IL$452,270 President $65,833 $70,410 2024
Roots Of Reform Judaism Inc OH$438,314 Rabbinic Director $110,550 $127,380 2024
Youth Network Of Florida Inc FL$436,091 Director $54,805 $56,010 2024
Friends Of Jhubla CA$433,384 President/director $126,000 $118,363 2024
The Den Collective Inc MD$470,068 Rabbi, Executive Director $157,238 $155,800 2025
Sketchpad Inc IL$470,143 Executive Director $87,237 $96,058 2023
Under The Fig Tree Ministries Inc MI$470,770 Executive Di $63,417 $73,313 2023
Friends Of Hillel At Stony Brook Inc NY$473,282 Executive Director $60,557 $61,289 2023
Yeshivas Reb Chaim Ozer Inc NJ$473,499 Officer $73,380 $71,275 2024
Monmouth Torah Links Inc NJ$475,697 President $98,070 $98,070 2023
Collective Kindness Inc NY$476,598 Ceo $36,000 $35,389 2024
Mobile Mitzvah Center Inc NY$479,466 Ceo $32,800 $33,196 2023
Jewish-christian Discovery Center Inc GA$419,543 President $20,800 $22,752 2024
Final Frontier Ministries Inc TN$416,343 Pres & Exec Dir $24,000 $26,738 2025
Yagdil Torah Inc NY$414,836 Director $74,256 $72,997 2024
Foundation 70 Inc NY$486,941 President $200,000 $196,609 2024
Kulanu Yachad International Inc MO$413,209 Treasurer $45,000 $51,851 2024
Jewish Interactive Inc NY$409,719 Chief Technical Officer $110,241 $111,573 2023
The Well In Memory Of The Sassoon NY$409,697 Director $32,191 $31,645 2024
Hilchasa Krav Institute PA$491,749 President $123,270 $133,733 2024
Chochmat Halev CA$408,313 Director $55 $53 2023
Yeshiva Tiferes Naftoli NJ$407,955 President $46,595 $46,595 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted1st

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 (Emanuel Donath) 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 79 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 1st 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.