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PeerBasis
Compensation Comparability Determination

Lev Hachnasat Orchim Inc

Executive Director / CEO

EIN 843136864
CA · NTEE X30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shlomo Horowitz, Executive Director / CEO ($37,569) 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 27th percentile of comparable organizationswithin the typical range

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

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 $37,569
$18,88910th
$36,84625th
$73,697Median
$112,77575th
$141,81090th
$37,569This org · 27th
p10$18,889
p25$36,846
p50$73,697
p75$112,775
p90$141,810
$37,569

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Menorah Arts Culture And CO$329,430 President $29,823 $33,117 2023
Jewish Heritage Connection PA$325,963 Pres/exec Dir $81,990 $89,601 2025
Kollel Of Young Israel OH$325,000 Rosh Kollel $65,000 $77,440 2024
Community Mikveh Ltd NY$324,980 Secretary $36,500 $37,100 2024
Jewish Community Legacy Project Inc GA$323,849 Sr. Vice Pre $130,000 $151,375 2023
Institute For Jewish Ideas & Ideals Inc NY$336,162 Vice Pres./director $134,600 $136,813 2024
Congregation Beit Simcha AZ$323,025 Rabbi $98,253 $106,289 2024
The Southern-tier Torah Advancement & Revitization NY$340,608 Director $118,764 $124,283 2023
Nefesh Hachaim Mentoring Inc NJ$343,380 President $21,332 $22,057 2023
Limmud Na CA$315,105 Ceo $184,309 $179,021 2024
Mitzvah Matters CA$344,861 President $68,000 $68,000 2023
Cleveland Kashruth Organization Inc OH$314,492 Treasurer $2,847 $3,492 2023
Aleph Learning Center NY$311,573 Director $22,154 $22,518 2024
The Women's Rabbinic Network Ltd NY$354,036 Executive Director $109,763 $108,692 2025
The Shalem School CA$354,806 Vice President & Treasurer $86,154 $86,154 2023
Asher Lshlomo Inc NY$300,335 President $6,250 $6,353 2024
Tifereth Raphael Inc MA$296,235 Pres,treas,d $12,000 $12,130 2024
Lev Experience MD$364,576 Executive Director $91,000 $95,698 2024
Jewish Heritage Movement Inc NY$364,701 Director $50,000 $50,823 2024
The Torah Learning Project NY$364,995 President $50,708 $51,542 2024
Cleveland Community Mikvah Inc OH$368,544 President $30,000 $35,741 2024
Jewish Farmer Network NC$286,312 Executive Director $64,731 $77,457 2023
Awakened Heart Project NY$284,511 Vice President $55,167 $56,074 2024
The Aish School - Azriel Aharon CA$375,100 President $147,660 $143,424 2024
Project Genesis Inc MD$282,560 Director $79,500 $83,604 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default27th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted25th

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 (Shlomo Horowitz) 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 $37,569 is reasonable (approximately the 27th 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.