Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Center For Khmer Studies Inc

Executive Director / CEO

EIN 134044429
DC · NTEE A70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eve Zucker Phd, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$295 total compensation of comparable organizations → $135,794 $50,000
$12,32810th
$37,19825th
$60,348Median
$77,59975th
$100,67590th
$50,000This org · 37th
p10$12,328
p25$37,198
p50$60,348
p75$77,599
p90$100,675
$50,000

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

OrganizationStateTotal revenueTotal compSource
Archaeology In The CommunityDC $316,182$54,049 990
Living Tongues InstituteOR $310,319$44,447 990
Missoula Writing CollaborativeMT $309,975$41,530 990
Arborlea Study CenterTX $308,165$31,635 990
Association Of Bookmobile &IA $307,645$56,378 990
Christian Womens Job Corps Of Tyler IncTX $305,892$78,988 990
Oregon Hope Chinese SchoolOR $329,095$77,401 990
The Aftermath Project IncCA $303,880$50,185 990
Helping LinkWA $302,762$124,386 990
The 1947 Partition ArchiveCA $333,750$61,009 990
Experience ExcellenceTX $334,637$66,433 990
Henryk Sienkiewicz Polish School NfpIL $342,361$8,044 990
Atlanta Writers ClubGA $289,485$36,093 990
Western Political Science AssociationOR $288,787$7,195 990
Faulkner Morgan ArchiveKY $288,069$64,608 990
American Comparative LiteratureIL $285,428$95,884 990
Lama FoundationNM $280,456$1,235 990
Henry Miller Memorial LibraryCA $355,492$105,945 990
Christian Home Educators Assn Of CalifCA $278,232$295 990
Project Sycamore A Nfp CorporationTX $273,382$95,753 990
Pulaski County Imagination LibraryAR $361,644$42,164 990
Marine Mills Folk SchoolMN $272,489$26,277 990
La Casa De Maria Retreat CenterCA $364,900$88,171 990
Split This Rock IncDC $267,649$64,281 990
The Alexandria Archive InstituteCA $370,219$70,849 990

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 DC 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 default37th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted35th

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 (Eve Zucker Phd) 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 46 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 37th 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.