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PeerBasis
Compensation Comparability Determination

Sababa Entertainment Inc

Executive Director / CEO

EIN 834247515
PA · NTEE X30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Menachem Sherman, Executive Director / CEO ($2,800) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$49 total compensation of comparable organizations → $159,593 $2,800
$16,77210th
$29,37525th
$49,989Median
$95,82675th
$119,73290th
$2,800This org · 2nd
p10$16,772
p25$29,375
p50$49,989
p75$95,826
p90$119,732
$2,800

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 PA 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
Project Genesis Inc MD$282,560 Director $79,500 $74,531 2024
Awakened Heart Project NY$284,511 Vice President $55,167 $49,989 2024
Jewish Farmer Network NC$286,312 Executive Director $64,731 $69,051 2023
Jewish Education Worldwide Inc FL$272,722 Director $49,000 $46,159 2024
Or Azion Inc NY$270,050 President $36,500 $34,051 2023
Community Kashrus Of Greater Philadelphia PA$269,562 Administrator $77,000 $79,274 2023
Jcrafts By Chabad Inc MD$269,166 President $104,369 $100,736 2023
Judaism By Choice Inc CA$267,907 Director $183,992 $159,318 2024
Tifereth Raphael Inc MA$296,235 Pres,treas,d $12,000 $10,813 2024
Yad L Talmid CA$261,830 Ceo $64,515 $55,863 2024
Asher Lshlomo Inc NY$300,335 President $6,250 $5,663 2024
Bukharian Jewish Congregation Of Briarwood Inc NY$258,059 Rabbi $53,110 $46,884 2025
Shaarei Shalom Inc AZ$256,157 Director $48,544 $46,815 2024
Aleph Learning Center NY$311,573 Director $22,154 $20,074 2024
The Jewish Community Of Manatee County Inc FL$246,254 Rabbi $88,845 $83,695 2024
Cleveland Kashruth Organization Inc OH$314,492 Treasurer $2,847 $3,113 2023
Limmud Na CA$315,105 Ceo $184,309 $159,593 2024
Online Smicha NY$244,315 Director $10,800 $9,786 2024
Messianic Jewish Movement International AZ$239,891 President $18,000 $17,359 2024
Accidental Talmudist CA$239,173 Ceo $68,000 $60,621 2023
Haberman Institute For Jewish Studies MD$238,128 Executive Director $77,496 $74,798 2023
Shalom Ministries Inc KS$237,741 Chairman $92,617 $100,335 2024
Congregation Beit Simcha AZ$323,025 Rabbi $98,253 $94,754 2024
Jewish Community Legacy Project Inc GA$323,849 Sr. Vice Pre $130,000 $134,947 2023
Community Mikveh Ltd NY$324,980 Secretary $36,500 $33,074 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted2nd

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 (Menachem Sherman) 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 63 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,800 is reasonable (approximately the 2nd 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.