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PeerBasis
Compensation Comparability Determination

Pho Mon Buddhist Temple Of Siouxland

Executive Director / CEO

EIN 421447851
IA · NTEE X99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thinh T Nguyen, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thinh T Nguyen — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,976 total compensation of comparable organizations → $121,216 $3,000
$4,46210th
$8,45425th
$10,320Median
$22,46775th
$49,43590th
$3,000This org · 6th
p10$4,462
p25$8,454
p50$10,320
p75$22,467
p90$49,435
$3,000

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 IA 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
Little Way Messengers Inc GA$46,210 President An $132,000 $121,216 2024
Double Honor Ministries OK$46,154 Executive Director $65,000 $65,368 2024
Oak Haven AR$44,135 Chairman $4,000 $4,106 2024
Scripture Says CO$42,050 President $5,500 $4,817 2024
Realword Outdoors NC$54,887 President $35,500 $33,501 2024
Deep Bay Center Inc MT$40,367 Secretary $17,358 $17,594 2023
Finding Us Inc FL$55,768 Chief Exec O $36,000 $30,887 2024
Beyeperfect Corp ID$55,950 Secretary $8,732 $8,484 2024
Mercysong Inc MA$56,259 Vice President $10,400 $8,787 2023
The Luisa Piccarreta Center For The Divine Will TN$57,666 President $9,250 $8,880 2024
Bryan Popin Ministries Inc TN$58,420 President $20,000 $19,200 2024
Kind Holy House CA$36,002 Office Assistant $14,400 $11,064 2025
Hearts Of Jesus And Mary Ministries SC$63,332 Minister $20,042 $19,660 2023
United Research Inc NC$65,623 V/p $3,237 $2,976 2025
Christian Ministry Center MN$68,110 President $9,000 $8,362 2023
Camp Zimmerman Foundation Incorporated OH$71,216 Camp Manager $9,900 $9,576 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2024 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 IA 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 default6th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted6th

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 (Thinh T 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 16 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 6th 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.