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PeerBasis
Compensation Comparability Determination

Machzikei Torah Usa Inc

Executive Director / CEO

EIN 921881637
NY · NTEE Z99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Moshe Fink, Executive Director / CEO ($4,264) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$547 total compensation of comparable organizations → $101,101 $4,264
$5,22910th
$8,48825th
$16,959Median
$38,29275th
$65,10390th
$4,264This org · 6th
p10$5,229
p25$8,488
p50$16,959
p75$38,292
p90$65,103
$4,264

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 NY 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
National Executive Institute Associates VA$71,011 Treasurer $2,000 $2,200 2023
Baykids CA$70,100 Executive Direc $66,625 $65,547 2023
Greyston Health Services Inc NY$68,645 President & Ceo $8,617 $8,872 2023
Asian American Donor Program CA$68,326 Exec Director $79,139 $77,859 2023
The Swedish Finn Historical Society WA$73,835 Executive Director $102,041 $101,101 2024
Elk City High School Alumni Foundation OK$75,574 Trustee/ Treas $6,650 $8,104 2024
Aknew Approach Incorporated TX$65,516 Wilson $9,998 $11,861 2022
Jason Motte Foundation Inc AZ$75,988 Secretary $35,000 $37,250 2024
Politics & Society Inc NC$76,484 Secretary $36,621 $40,795 2025
Pathfinder Plaza Inc AR$76,877 Executive Director $21,642 $27,716 2023
Burbank Philharmonic Orchestra CA$77,408 Conductor & Music Director $11,050 $10,559 2024
Hospitality Maine Education ME$79,145 Secretary $18,774 $20,804 2024
Beta Phi Foundation Inc IN$58,977 Treasurer $6,500 $7,810 2023
Eastern Morrison County 4 Wheeler Club Inc MN$82,610 Pres. $500 $547 2024
Mennonite Bethesda Society Endowment Foundation Inc KS$82,800 Ceo/treas/sec $11,483 $13,729 2024
Kenneth Phillips Ministries Inc TX$58,338 President $24,500 $27,923 2023
Gold Country Health Center Inc CA$57,438 President/ceo $68,128 $65,103 2024
Machon Beer Hatorah Inc NJ$54,881 President $12,000 $11,857 2024
Unfettered Mind CA$87,014 Executive Director $41,161 $39,333 2024
Hebrew Free Loan Of New Jersey Inc NJ$89,472 Assistant Treasurer $34,638 $35,235 2023
Astoria Senior Center OR$89,820 Executive Director $52,354 $53,804 2024
Donnie Moore Ministries Inc CA$90,842 President $15,000 $14,757 2023
Dauphin Island Foundation AL$91,410 Assistant Sec.&trea. $14,560 $16,959 2025
Charlotte Hiv-aids People Support Inc FL$49,186 President $5,030 $5,229 2024
Whit Davis Memorial Center Inc AR$92,958 Executive Director $21,642 $27,716 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default6th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted6th

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 (Moshe Fink) 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 31 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,264 is reasonable (approximately the 6th 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.