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

Loving Savior Lutheran Chinese School

Executive Director / CEO

EIN 264002102
CA · NTEE B80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andy Wu, Executive Director / CEO ($28,363) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Andy Wu — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$457 total compensation of comparable organizations → $194,740 $28,363
$16,51210th
$43,59725th
$59,878Median
$98,82675th
$138,97790th
$28,363This org · 22nd
p10$16,512
p25$43,597
p50$59,878
p75$98,826
p90$138,977
$28,363

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
Las Floristas Inc CA$430,769 Executive Di $50,000 $47,314 2025
International House Davis CA$451,451 Executive Dir. $98,119 $95,304 2024
Nature Track Foundation Inc CA$465,833 President & Ceo $62,550 $60,755 2024
Edhec America Inc CA$399,768 Secretary, Executive Direc $194,740 $194,740 2023
California Language Teachers Assoc CA$375,762 Executive Di $20,000 $19,426 2024
Bay Area Urban Debate Commission CA$372,624 Executive Dir. $120,000 $120,000 2023
Intrax Foundation CA$502,297 Director $10,000 $9,713 2024
Growing Outreach Growing Opportunites CA$346,188 Chair/ Executive Director $21,491 $20,874 2024
Tools For Tomorrow Inc CA$522,964 Executive Director $92,074 $87,127 2025
Homework Central CA$338,432 Executive Dir. $59,000 $59,000 2023
Associated Students Of Glendale College CA$536,154 Dean Of Sa $55,492 $55,492 2023
Curieux Academic Journal CA$323,512 Key Employee $44,000 $42,738 2024
Associated Students Of Sierra College CA$546,033 Assc Executive Vice President $470 $457 2024
Lompoc Teen Center CA$303,847 Executive Director $46,172 $46,172 2023
Shared Harvest Foundation Inc CA$298,640 President $94,635 $91,920 2024
Private School Axis CA$581,885 Ceo $183,256 $183,256 2023
Bizworld Foundation CA$621,418 Executive Director $100,000 $100,000 2023
Los Angeles Metropolitan Debate Commission CA$624,688 Executive Director $120,000 $116,557 2024

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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted22nd

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 (Andy Wu) 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 18 similarly situated organizations (Same NTEE sector (B80) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,363 is reasonable (approximately the 22nd 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.