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PeerBasis
Compensation Comparability Determination

Won Buddhism Of The Usa Inc

Executive Director / CEO

EIN 521647445
MD · NTEE X500
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hong Jae Shim, Executive Director / CEO ($7,200) 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 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Hong Jae Shim — 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

$5,542 total compensation of comparable organizations → $100,537 $7,200
$7,42210th
$12,04425th
$23,909Median
$37,56775th
$43,85590th
$7,200This org · 11th
p10$7,422
p25$12,044
p50$23,909
p75$37,567
p90$43,855
$7,200

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Danang Foundation Corp NY$218,974 President $45,600 $44,074 2024
Palbar Ling Center CA$206,296 President $6,000 $5,542 2024
Tu Hieu Buddhist Temple TX$232,821 Buddhist/president $14,600 $15,621 2024
Phap Van Monastery TX$196,351 President $6,000 $6,420 2024
An Lac Hanh Temple Inc FL$195,691 Nguyen $15,000 $15,072 2024
Lien Hoa Tu CA$242,753 Ceo $9,600 $9,129 2023
Durango Sangha CO$194,469 Director, Dharma Teacher $42,667 $43,761 2024
Dharmadatta Community NY$194,055 President $24,398 $23,582 2024
Santa Monastery CO$248,734 President $30,000 $30,769 2024
Kevala Retreat WI$187,418 President & Resident Teacher $90,000 $100,537 2024
Midwest Dharma Wheel Contemplative NE$173,125 President $36,000 $41,416 2024
Soto Zen Buddhism International Center CA$266,197 President $15,500 $13,947 2025
The Korinji Foundation WI$269,299 President $24,700 $27,592 2024
Diamond Cutter Classics AZ$273,905 President $36,789 $38,962 2023
Wong Tai-sen Center CA$284,118 President $12,000 $11,410 2023
Drepung Loseling Institute Of Texas TX$287,822 Director $31,200 $33,383 2024
Lone Star Buddhist Meditation Center Inc TX$303,863 Head Monk $22,000 $24,235 2023
Buta Buddhism Research Center CA$304,544 President & Ceo $8,500 $7,851 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted11th

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 (Hong Jae Shim) 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 $7,200 is reasonable (approximately the 11th 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.