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PeerBasis
Compensation Comparability Determination

Institute For Zen Leadership

Executive Director / CEO

EIN 454956464
WI · NTEE X50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Virginia Whitelaw, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Virginia Whitelaw — reported title “President and Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$727 total compensation of comparable organizations → $90,000 $48,000
$3,78710th
$6,34625th
$13,493Median
$26,15775th
$38,33590th
$48,000This org · 93rd
p10$3,787
p25$6,346
p50$13,493
p75$26,157
p90$38,335
$48,000

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 WI 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
San Francisco Buddist Center Triratna CA$137,505 Center Directort $37,500 $30,206 2025
Wa Nam Buddhist Association CA$127,336 Ceo $8,400 $6,945 2024
Phat An Temple Inc FL$119,517 President $17,200 $15,472 2024
The Quan Am Buddhist Monastery CA$113,224 Chairman $4,800 $3,969 2024
Pure Land Buddhist Association CA$112,095 Employee $4,433 $3,665 2024
American Buddhist Association Pu Tuo Temple Inc NY$111,278 President $12,960 $11,214 2024
Awakening Vajra International CA$102,333 Chairman $25,970 $22,107 2023
Buddhist Peace Fellowship CA$93,620 President $879 $727 2024
Midwest Dharma Wheel Contemplative NE$173,125 President $36,000 $37,075 2024
Bodhivastu Foundation For Enlightened NY$90,215 Director- Till June 2024 $13,088 $11,324 2024
Kevala Retreat WI$187,418 President & Resident Teacher $90,000 $90,000 2024
Dharmadatta Community NY$194,055 President $24,398 $21,110 2024
Durango Sangha CO$194,469 Director, Dharma Teacher $42,667 $39,175 2024
An Lac Hanh Temple Inc FL$195,691 Nguyen $15,000 $13,493 2024
Phap Van Monastery TX$196,351 President $6,000 $5,747 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 (Virginia Whitelaw) 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 15 similarly situated organizations (Same NTEE sector (X50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 93rd 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.