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PeerBasis
Compensation Comparability Determination

Vien An Buddhist Association

Executive Director / CEO

EIN 223882768
MD · NTEE X50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thien Chau Nguyen, Executive Director / CEO ($6,560) against every comparable organization that fit the selection criteria — 19 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: Thien Chau Nguyen — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,760 total compensation of comparable organizations → $128,020 $6,560
$5,24110th
$8,74125th
$16,212Median
$62,68275th
$93,06690th
$6,560This org · 21st
p10$5,241
p25$8,741
p50$16,212
p75$62,682
p90$93,066
$6,560

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 MD 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
Mp Prajna Buddhist Mission Inc CA$459,616 President $67,600 $62,437 2023
Dieu Nhan Buddhist Med Ass Inc CA$425,350 President $6,000 $5,542 2023
Everyday Zen Inc CA$409,215 President $142,700 $128,020 2024
Hua Zang Buddhist Institute CA$404,747 Cfo $4,500 $4,037 2024
Dharma Ocean Foundation CO$391,743 Executive Di $19,044 $18,972 2024
Meditation Center Of Texas TX$383,409 Secretary $15,600 $16,212 2024
The Sangha Bhiksu Budhist Association Inc GA$524,195 Secretary $14,400 $15,043 2024
The Center For Contemplative CO$363,705 Executive Di $100,008 $99,630 2024
Kumbum Chamtse-ling Inc IN$552,629 President $12,000 $13,536 2023
Cambridge House For Inner Peace Inc MA$333,993 Former Executive Director $97,926 $91,425 2024
Houston Zen Community TX$573,377 Head Priest $58,812 $62,926 2023
Tu Vien Giac Hai MN$587,866 President $9,600 $9,856 2024
Buta Buddhism Research Center CA$304,544 President & Ceo $8,500 $7,625 2024
Lone Star Buddhist Meditation Center Inc TX$303,863 Head Monk $22,000 $23,539 2023
Dhammachai Foundation IL$601,814 Treasurer $16,680 $17,036 2024
Nyingma Institute CA$614,393 Co-dean/ceo/ $4,191 $3,760 2024
Shaolin Temple Usa CA$628,673 President $72,000 $66,501 2023
Won Buddhism Meditation Temple Of Berkeley CA$655,638 Ceo $6,000 $5,542 2023
Long Thanh Buddhist Meditation Center CA$664,061 Officer $12,750 $11,438 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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)21st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted21st

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 (Thien Chau Nguyen) 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 19 similarly situated organizations (Same NTEE sector (X50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,560 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.