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

California Optometric Association

Executive Director / CEO

EIN 946106219
CA · NTEE E35C
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Hou T Leong, Executive Director / CEO ($47,127) against every comparable organization that fit the selection criteria — 1081 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Hou T Leong — reported title “MCT Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,081 organizations qualified on sector, size, and geography 1,081 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $3,791,349 $47,127
$14,96610th
$34,96925th
$60,931Median
$90,58675th
$134,33890th
$47,127This org · 36th
p10$14,966
p25$34,969
p50$60,931
p75$90,586
p90$134,338
$47,127

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
Kids And Paper TX$253,973 Executive Director $112,000 $133,577 2023
Forbes Medical Staff Fund PA$253,879 President $20,000 $23,097 2024
Pro-choice North Carolina NC$253,845 Executive Di $87,115 $104,242 2024
Dental Care In Your Home Inc NM$253,808 Executive Director $43,098 $55,267 2023
North Central Region Ems Trauma Care Council WA$253,608 Executive Director $87,833 $88,721 2025
Bergenfield Volunteer Ambulance Corp Inc NJ$254,463 Deputy Chief $15,503 $16,030 2024
Delta Epsilon Mu VA$254,475 National President $3,250 $3,634 2024
Southern Sudan Health Care Organization MI$253,349 President And Executive Officer $71,757 $85,773 2024
Port Canaveral Marine Firefighting Training Academy Inc FL$253,279 Program Director $83,705 $91,065 2024
Good Samaritan Clinic SC$253,198 Executive Director $92,000 $111,150 2024
Pregnancy Hope Center OR$254,929 Exec. Direct $42,672 $45,892 2024
Americans For Homeopathy Choice DC$252,868 Ceo $10,800 $10,975 2024
The Poore Medical Clinic Inc AZ$252,786 Executive Dir. $43,134 $49,459 2023
Sweet Dreams Foundation CA$252,708 Founder $50,000 $50,000 2024
Partnership For Healthy Central OK$255,391 Han Program Manager $65,877 $86,488 2023
St Paul's House And Health Care Center IL$255,486 President & Ceo - Vice Chair $13,404 $15,712 2023
Life Choices Resource Center MI$255,579 Executive Di $68,844 $82,291 2024
Naturopaths International AZ$252,303 President $44,966 $50,081 2024
Outlook Health Services Inc MN$252,256 Executive Direc $42,890 $49,079 2024
Gestalt Training Institute Of Philadelphia Inc PA$252,225 Ex. Director Until 1/20/23 $61,300 $72,885 2023
Wings Of Humanity Inc AZ$255,729 President & Ceo $95,004 $108,936 2023
Spark Ministries Inc KY$252,119 Ceo $31,679 $39,415 2024
Pregnancy Care Center Inc NC$252,096 Executive Di $10,384 $12,425 2024
Millerstown Ambulance League PA$255,842 Treasurer $9,585 $11,396 2023
Mcamericas Realty Inc TX$252,007 Ceo And Cfo $21,709 $25,148 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 default36th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted25th

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 (Hou T Leong) 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 1081 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,127 is reasonable (approximately the 36th 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.