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PeerBasis
Compensation Comparability Determination

Cambodia Town Inc

Executive Director / CEO

EIN 203769993
CA · NTEE A23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mariko Kahn, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 23 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

Benchmarked executive: Mariko Kahn — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,141 total compensation of comparable organizations → $123,541 $4,500
$20,91410th
$27,73325th
$46,623Median
$64,82575th
$78,15690th
$4,500This org · 0th
p10$20,914
p25$27,733
p50$46,623
p75$64,825
p90$78,156
$4,500

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 CA 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
Advocates For Indigenous California CA$292,769 Executive Dir. $65,000 $65,000 2023
Vanguard Culture CA$288,923 Board President $20,642 $20,642 2023
King Sejong Institute Center Usa CA$285,247 Cfo $38,004 $38,004 2023
Balkan Cultural Center CA$301,138 President $22,000 $22,000 2023
Shep-ty CA$272,124 Executive Dir. $115,189 $111,884 2024
Esselen Tribe Of Monterey County CA$316,920 Secretary $76,970 $76,970 2023
American Foundation For Tibetan Cultural CA$261,527 Ceo $12,500 $12,141 2024
Race Matters Slo County CA$256,465 Executive Director $30,067 $30,067 2023
Sri Poojalaya Cultural And Community Cen CA$256,325 Ceo $48,000 $46,623 2024
Iu Mien Community Services CA$328,273 Executive Director $66,560 $64,650 2024
Italingua Institute CA$246,445 President $78,452 $78,452 2023
Veda Geetha Foundationorg CA$347,705 Director $57,780 $56,122 2024
Japanese Institute Of Sawtelle CA$350,374 Co-president $45,000 $43,709 2024
The Blavityorg Foundation Inc CA$353,358 Gordon $71,587 $71,587 2023
Chaldean Community Council CA$358,275 Director Of Operations $62,500 $62,500 2023
United Chinese Learning Center CA$221,680 Principal $51,480 $50,003 2024
Contra Costa Chinese School CA$221,311 President $25,000 $24,283 2024
Independent Jewish World Cinema Inc CA$214,196 Secretary $47,500 $46,137 2024
Alliance Francaise De La Riviera Californienne Inc CA$213,405 Executive Director $30,901 $29,241 2025
Chitresh Das Institute CA$369,879 Managing Dir $55,691 $55,691 2023
Malo Motivating Action Leadership CA$376,017 Founder/exec. Director $127,190 $123,541 2024
Knowyourroots CA$383,619 President $27,000 $26,225 2024
Latino Music Education Network CA$395,124 Member Board Of Directors $20,000 $20,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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), adjusted0th
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 (Mariko Kahn) 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 23 similarly situated organizations (Same NTEE sector (A23) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 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). 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.