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PeerBasis
Compensation Comparability Determination

Machon Schneerson Chabad

Executive Director / CEO

EIN 993173348
PA · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rabbi Elchonon Friedman, Executive Director / CEO ($15,550) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$736 total compensation of comparable organizations → $108,546 $15,550
$7,06510th
$20,20825th
$35,440Median
$50,15475th
$69,43690th
$15,550This org · 21st
p10$7,065
p25$20,208
p50$35,440
p75$50,154
p90$69,436
$15,550

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $62,779 2025
St Andrews Academy CA$206,194 President $21,024 $18,742 2023
The Little Montessori School TX$206,702 Director $38,305 $38,423 2024
Anastasis Academy CO$204,546 Executive Di $38,646 $37,160 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $43,757 2024
John Paul Ii Polish Supplementary School Of Maspeth Inc NY$202,679 President $6,765 $6,130 2024
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,277 2025
Rhema Corporation Inc NC$209,118 President $37,800 $39,166 2024
Masters Christian School WA$201,153 Executive Director $32,971 $29,601 2024
Beginning Education And Readiness School OH$199,351 Executive Director $60,760 $64,533 2024
Parents For Public Schools MS$198,818 Executive Di $30,000 $33,505 2024
Scholaris Academy Inc TX$212,934 President $19,878 $20,528 2023
Academy Christian School Inc SC$198,225 President $38,566 $41,537 2023
Trace Academy Inc FL$198,199 Head Of Scho $58,417 $56,656 2023
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $17,933 2024
St Jude School CA$197,855 Secretary $40,000 $33,743 2025
Christian Education League Inc ME$213,726 President $3,819 $3,948 2023
Orcas Montessori School WA$197,361 Vice President $45,266 $41,840 2023
Kids' World School Inc CA$215,455 President/pr $49,440 $44,074 2023
Heritage Christian Academy TN$195,767 President $15,000 $15,811 2024
Summit Christian School CO$216,159 Head Of School $110,000 $103,043 2025
Tergar Schools Inc VT$216,281 Executive Director $20,708 $20,901 2024
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $41,213 2024
Carden Educational Foundation FL$191,520 President & Treasurer $97,195 $94,265 2023
Noggin Educational Foundation TX$221,391 President $50,000 $50,154 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted19th

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 (Rabbi Elchonon Friedman) 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 121 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,550 is reasonable (approximately the 21st 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.