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PeerBasis
Compensation Comparability Determination

Beit Midrash Letalmud Inc

Executive Director / CEO

EIN 990615202
NY · NTEE X30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Kipper, Executive Director / CEO ($108,000) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,090 total compensation of comparable organizations → $221,215 $108,000
$12,22810th
$31,49225th
$53,070Median
$95,41675th
$135,05490th
$108,000This org · 77th
p10$12,228
p25$31,492
p50$53,070
p75$95,416
p90$135,054
$108,000

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 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
Ofeq Institute Inc OH$226,827 President $44,013 $50,259 2025
Achim Inc MD$225,251 President $109,874 $113,677 2024
Hillel Of San Luis Obispo CA$224,631 Executive Dir. $83,000 $79,314 2024
Shalom Ministries Inc KS$237,741 Chairman $92,617 $110,729 2024
Haberman Institute For Jewish Studies MD$238,128 Executive Director $77,496 $82,547 2023
Accidental Talmudist CA$239,173 Ceo $68,000 $66,900 2023
Messianic Jewish Movement International AZ$239,891 President $18,000 $19,157 2024
Instarabbi CA$212,655 Treasurerdirector $19,200 $18,347 2024
Tikkun Ha-ir Of Milwaukee Inc WI$210,817 Executive Director $42,444 $47,790 2025
Online Smicha NY$244,315 Director $10,800 $10,800 2024
Areyvut Inc NJ$207,521 Founder And Director $27,000 $26,678 2024
The Jewish Community Of Manatee County Inc FL$246,254 Rabbi $88,845 $92,364 2024
Lubavitch Colombia Inc NY$201,303 Director $12,000 $12,354 2023
Shaarei Shalom Inc AZ$256,157 Director $48,544 $51,665 2024
Bukharian Jewish Congregation Of Briarwood Inc NY$258,059 Rabbi $53,110 $51,741 2025
Hillel The Foundation For Jewish Campus Life VA$192,633 Executive Director $108,000 $115,400 2024
Yad L Talmid CA$261,830 Ceo $64,515 $61,650 2024
Swarthmore Chabad PA$190,489 President $30,000 $32,255 2025
Judaism By Choice Inc CA$267,907 Director $183,992 $175,822 2024
Jcrafts By Chabad Inc MD$269,166 President $104,369 $111,171 2023
Yesodei Hadas Inc NJ$183,151 Trustee $111,504 $110,173 2024
Community Kashrus Of Greater Philadelphia PA$269,562 Administrator $77,000 $87,486 2023
Or Azion Inc NY$270,050 President $36,500 $37,578 2023
Beit Kohenet Inc MD$182,529 Ceo $33,116 $34,262 2024
Maccabim Hebrew School IL$181,263 President $29,131 $31,694 2024

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 default77th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted73rd

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 (David Kipper) 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 48 similarly situated organizations (Same NTEE sector (X30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,000 is reasonable (approximately the 77th 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.