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PeerBasis
Compensation Comparability Determination

Lexington Chinese School Inc

Executive Director / CEO

EIN 043307015
MA · NTEE A230
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Steven Hsu, Executive Director / CEO ($1,579) against every comparable organization that fit the selection criteria — 161 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

161 organizations qualified on sector, size, and geography 161 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,633 total compensation of comparable organizations → $183,313 $1,579
$10,57510th
$24,90825th
$49,737Median
$73,20275th
$99,52890th
$1,579This org · 0th
p10$10,575
p25$24,908
p50$49,737
p75$73,202
p90$99,528
$1,579

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

OrganizationStateTotal revenueTotal compSource
Intercourse Library IncPA $278,303$65,114 990
Descendants Of Holocaust SurvivorsNY $279,204$73,202 990
La ConexionOH $278,029$13,740 990
Kealakai Center For Pacific String TraditionsHI $279,563$30,871 990
Mexican Cultural CenterPA $277,294$21,631 990
Arawaka IncNM $281,056$57,092 990
Bit Community Center IncMD $276,110$66,049 990
Maine Irish Heritage CenterME $273,177$86,588 990
Alaska Native Voices Educational InstituteAK $285,092$37,996 990
King Sejong Institute Center UsaCA $285,247$36,519 990
Shep-tyCA $272,124$107,512 990
Kake Tribal Heritage FoundationAK $285,602$8,511 990
Irish Heritage CenterOH $271,167$5,540 990
Red Earth IncOK $270,989$51,544 990
Korean American Association AndTX $269,225$9,731 990
Vanguard CultureCA $288,923$19,835 990
Inner City Cultural League IncDE $289,252$28,330 990
Islamic Leadership Institute Of America IncMD $289,915$46,765 990
Centro Cultural Hispano De San MarcosTX $290,437$26,214 990
Cambodia Town IncCA $290,976$4,324 990
Advocates For Indigenous CaliforniaCA $292,769$62,460 990
Liberty Place IncVI $264,018$51,153 990
Creative City Kc IncMO $294,500$94,449 990
Fathers And Sons TogetherWA $261,803$78,000 990
Arkansas Culture And Dialog CenterAR $295,824$99,528 990

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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Steven Hsu) 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 161 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,579 is reasonable (approximately the 0th 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.