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PeerBasis
Compensation Comparability Determination

Torah Nursery Inc

Executive Director / CEO

EIN 900745462
OH · NTEE B21
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Eric Jacobs, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 235 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Eric Jacobs — reported title “Treasurer and Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

235 organizations qualified on sector, size, and geography 235 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,813 total compensation of comparable organizations → $317,957 $48,000
$37,08310th
$53,38325th
$69,832Median
$89,73775th
$115,58090th
$48,000This org · 18th
p10$37,083
p25$53,383
p50$69,832
p75$89,737
p90$115,580
$48,000

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 OH 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
Centro De Servicios A La Juventud Inc PR$1,090,429 Executive Director $77,294 $75,076 2024
Meeting House Nursery School Inc WI$1,096,500 Executive Dir. $88,466 $84,728 2024
Western Pennsylvania Montessori School PA$1,087,710 Head Of School $103,867 $92,541 2025
Denver Cooperative Preschool CO$1,082,445 Executive Director And Head Of School $117,558 $100,710 2025
The Children's Academy On FL$1,105,423 Trustee/dire $77,606 $66,858 2024
🔒 230 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default18th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 235-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.