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PeerBasis
Compensation Comparability Determination

Burma Research Institute

Executive Director / CEO

EIN 454826283
MD · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zotum Hmung, Executive Director / CEO ($49,218) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,563 total compensation of comparable organizations → $246,001 $49,218
$5,49010th
$14,23625th
$38,852Median
$67,29775th
$86,79490th
$49,218This org · 58th
p10$5,490
p25$14,236
p50$38,852
p75$67,297
p90$86,794
$49,218

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.

OrganizationStateTotal revenueTotal compSource
The Royal Ethiopian Trust IncCT $227,607$16,046 990
Hispanic Womens Organization Of ArkansasAR $227,728$68,081 990
Niagara Celtic Heritage Society IncNY $224,921$5,509 990
Hispanic Education IncFL $230,270$39,188 990
Center For Cultural VibrancyVA $223,629$114,210 990
Experimental Chinese SchoolVA $231,403$2,767 990
Just Communities Of Arkansas IncAR $222,844$121,817 990
United Chinese Learning CenterCA $221,680$47,548 990
Contra Costa Chinese SchoolCA $221,311$23,091 990
Kooyrigs IncMI $220,726$25,620 990
Creative China Center IncNY $220,119$11,599 990
Hispanic Women Of SpringfieldIL $219,920$35,680 990
Seattle Out And Proud IncWA $219,787$139,361 990
Chinese Center On Long Island IncNY $219,451$6,313 990
Aloha Kuamo'o' AinaHI $219,335$37,424 990
The Avenue Blackbox IncNY $218,958$63,951 990
Three AkshaPA $217,443$64,000 990
Sicc IncNY $216,722$42,045 990
Russian Educational CenterOH $215,205$31,492 990
Ariel Rivka Dance IncNJ $215,092$57,300 990
Independent Jewish World Cinema IncCA $214,196$43,872 990
Alliance Francaise De La Riviera Californienne IncCA $213,405$27,805 990
Swedish Women's Educational Association International IncFL $242,316$75,478 990
Movimiento Afrolatino SeattleWA $212,357$78,186 990
More Than A Single Story IncMN $211,860$32,644 990

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 default58th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted57th

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 (Zotum Hmung) 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 124 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,218 is reasonable (approximately the 58th 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). 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.