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PeerBasis
Compensation Comparability Determination

Phap Van Monastery

Executive Director / CEO

EIN 450823228
TX · NTEE X50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tien Nguyen, Executive Director / CEO ($6,000) 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 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tien Nguyen — reported title “PRESIDENT”, 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

$5,179 total compensation of comparable organizations → $93,963 $6,000
$7,99110th
$13,29825th
$27,273Median
$38,13575th
$43,86990th
$6,000This org · 6th
p10$7,991
p25$13,298
p50$27,273
p75$38,135
p90$43,869
$6,000

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 TX 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
An Lac Hanh Temple Inc FL$195,691 Nguyen $15,000 $14,087 2024
Durango Sangha CO$194,469 Director, Dharma Teacher $42,667 $40,900 2024
Dharmadatta Community NY$194,055 President $24,398 $22,040 2024
Kevala Retreat WI$187,418 President & Resident Teacher $90,000 $93,963 2024
Palbar Ling Center CA$206,296 President $6,000 $5,179 2024
Won Buddhism Of The Usa Inc MD$218,674 President $7,200 $6,729 2024
Danang Foundation Corp NY$218,974 President $45,600 $41,193 2024
Midwest Dharma Wheel Contemplative NE$173,125 President $36,000 $38,708 2024
Tu Hieu Buddhist Temple TX$232,821 Buddhist/president $14,600 $14,600 2024
Lien Hoa Tu CA$242,753 Ceo $9,600 $8,532 2023
Santa Monastery CO$248,734 President $30,000 $28,757 2024
San Francisco Buddist Center Triratna CA$137,505 Center Directort $37,500 $31,536 2025
Institute For Zen Leadership WI$133,366 President And Treasurer $48,000 $50,114 2024
Soto Zen Buddhism International Center CA$266,197 President $15,500 $13,035 2025
The Korinji Foundation WI$269,299 President $24,700 $25,788 2024
Diamond Cutter Classics AZ$273,905 President $36,789 $36,415 2023
Wong Tai-sen Center CA$284,118 President $12,000 $10,664 2023
Drepung Loseling Institute Of Texas TX$287,822 Director $31,200 $31,200 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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), adjusted6th
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 (Tien 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 18 similarly situated organizations (Same NTEE sector (X50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 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.