Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pure Land Buddhist Association

Executive Director / CEO

EIN 813870395
CA · NTEE X50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ching Ho Shi, Executive Director / CEO ($4,433) against every comparable organization that fit the selection criteria — 499 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ching Ho Shi — reported title “EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

499 organizations qualified on sector, size, and geography 499 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $280,423 $4,433
$8,51710th
$19,93325th
$38,228Median
$62,29775th
$92,25890th
$4,433This org · 5th
p10$8,517
p25$19,933
p50$38,228
p75$62,297
p90$92,258
$4,433

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 CA 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
Living In The Blessing Ministries TX$112,130 President $136,762 $163,110 2023
Fountains Of Life Inc FL$112,164 Director $63,890 $69,507 2024
Masjid Ar Rahman PA$111,933 Imam $18,000 $20,788 2024
Adoremus Society For The Renewal Of Sacred Liturgy CA$112,260 Editor $40,650 $40,650 2024
Mazatlan Missions CO$111,903 Executive Director/officer $3,300 $4,242 2021
Kingdom Ambassadors Church Inc NJ$112,299 President $14,020 $14,496 2024
Mcfarlin Memorial Methodist Episcopal OK$111,889 Successor Trustee $11,864 $15,129 2024
Trinity Christian Fellowship Inc KY$111,710 Pastor $48,893 $60,833 2024
Shepherds Staff Christian Counseling Center Inc UT$112,500 Clinician/clinical Director $125,208 $148,404 2024
Elevate Dance Ministry Inc KY$112,528 President $27,000 $32,727 2025
Kyle Winkler Ministries Inc FL$112,567 President $54,000 $58,748 2024
American Buddhist Association Pu Tuo Temple Inc NY$111,278 President $12,960 $13,562 2024
Heavenly Grace Ministries Inc NY$113,062 President $33,000 $34,533 2024
New York Gospel Ministries Inc NY$113,167 Pres Exec Dir $26,583 $27,818 2024
Mahayogi Yoga Mission Inc NY$113,198 President $5,000 $5,387 2023
The Quan Am Buddhist Monastery CA$113,224 Chairman $4,800 $4,800 2024
Beneath The Shade OH$113,486 Executive Dir. $79,000 $99,761 2023
Generation Why Co OK$113,545 President $82,650 $105,395 2024
Warren Christian Apologetics Center WV$110,606 President $28,800 $37,179 2023
Freeland Ministries Inc TX$113,610 President $22,000 $25,486 2024
Jamie Carte Ministries Inc WV$110,450 Member $21,056 $27,182 2023
Pilgrim Center Inc MO$113,877 Executive Director $52,504 $66,303 2023
Iglesia Fresca Uncion Inc TX$114,030 Pastor $18,000 $21,468 2023
Slavic Baptist Mission Incorporated IN$114,065 President $46,750 $57,094 2024
Mojdeh NC$114,079 President, Ceo And Director $36,000 $43,078 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted5th

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 (Ching Ho Shi) 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 499 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,433 is reasonable (approximately the 5th 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.