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PeerBasis
Compensation Comparability Determination

Swarthmore Chabad

Executive Director / CEO

EIN 931662746
PA · NTEE X30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mordechai Wolf, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,106 total compensation of comparable organizations → $205,754 $30,000
$15,39310th
$28,91625th
$49,361Median
$96,81675th
$113,11490th
$30,000This org · 29th
p10$15,393
p25$28,916
p50$49,361
p75$96,816
p90$113,114
$30,000

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

OrganizationStateTotal revenueTotal compSource
Hillel The Foundation For Jewish Campus LifeVA $192,633$107,335 990
Yesodei Hadas IncNJ $183,151$102,473 990
Beit Kohenet IncMD $182,529$31,868 990
Maccabim Hebrew SchoolIL $181,263$29,479 990
Lubavitch Colombia IncNY $201,303$11,491 990
AmeinuMI $177,497$205,754 990
Areyvut IncNJ $207,521$24,813 990
Seder Family FoundationIL $172,751$126,599 990
Tikkun Ha-ir Of Milwaukee IncWI $210,817$44,450 990
InstarabbiCA $212,655$17,065 990
Orot The Center For New Jewish LearningIL $161,233$50,596 990
Hillel Of San Luis ObispoCA $224,631$73,771 990
Achim IncMD $225,251$105,732 990
Simon And Josephine Braitman FamilyNY $155,336$28,728 990
Beit Midrash Letalmud IncNY $226,317$100,452 990
Ofeq Institute IncOH $226,827$46,746 990
Nexus Education Foundation IncNJ $154,047$20,910 990
Kleinman Holocaust Education Center IncNY $149,592$199,067 990
Your Torah TutorsMI $146,345$36,970 990
Shalom Ministries IncKS $237,741$102,989 990
Haberman Institute For Jewish StudiesMD $238,128$76,778 990
Accidental TalmudistCA $239,173$62,224 990
Messianic Jewish Movement InternationalAZ $239,891$17,818 990
Laurellen ProductionsPA $138,520$25,661 990
Online SmichaNY $244,315$10,045 990

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 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 default29th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted26th

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 (Mordechai Wolf) 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 38 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 29th 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.