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PeerBasis
Compensation Comparability Determination

The Shalem School

Executive Director / CEO

EIN 843044997
CA · NTEE X30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vadim Dukhovny, Executive Director / CEO ($86,154) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $203,289 $86,154
$18,88910th
$36,84625th
$72,802Median
$114,18275th
$150,42590th
$86,154This org · 60th
p10$18,889
p25$36,846
p50$72,802
p75$114,182
p90$150,425
$86,154

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

OrganizationStateTotal revenueTotal compSource
The Women's Rabbinic Network LtdNY $354,036$108,692 990
Lev ExperienceMD $364,576$95,698 990
Jewish Heritage Movement IncNY $364,701$50,823 990
Mitzvah MattersCA $344,861$68,000 990
The Torah Learning ProjectNY $364,995$51,542 990
Nefesh Hachaim Mentoring IncNJ $343,380$22,057 990
Cleveland Community Mikvah IncOH $368,544$35,741 990
The Southern-tier Torah Advancement & RevitizationNY $340,608$124,283 990
Institute For Jewish Ideas & Ideals IncNY $336,162$136,813 990
The Aish School - Azriel AharonCA $375,100$143,424 990
Ohel Sara Bukharian Jewish Center IncNY $378,468$40,848 990
Lev Hachnasat Orchim IncCA $329,720$37,569 990
Menorah Arts Culture AndCO $329,430$33,117 990
Yad Mishkan IncNY $380,410$25,115 990
Jewish Heritage ConnectionPA $325,963$89,601 990
Kollel Of Young IsraelOH $325,000$77,440 990
Community Mikveh LtdNY $324,980$37,100 990
Jewish Community Legacy Project IncGA $323,849$151,375 990
Congregation Beit SimchaAZ $323,025$106,289 990
Shalom Ministries IncNY $389,951$164,502 990
Limmud NaCA $315,105$179,021 990
Cleveland Kashruth Organization IncOH $314,492$3,492 990
Jet - Jewish Education Team IncIL $395,163$159,244 990
Heritage For The Blind IncNY $396,073$120,245 990
Aleph Learning CenterNY $311,573$22,518 990

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 CA 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 default60th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted59th

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 (Vadim Dukhovny) 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 75 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,154 is reasonable (approximately the 60th 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). 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.