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PeerBasis
Compensation Comparability Determination

Henry Appenzeller University

Executive Director / CEO

EIN 954573427
CA · NTEE B50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Inho Jung, Executive Director / CEO ($1,600) against the 2000 closest of 2,173 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Inho Jung — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,173 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $494,903 $1,600
$8,70610th
$24,17225th
$47,954Median
$73,14075th
$102,79290th
$1,600This org · 2nd
p10$8,706
p25$24,172
p50$47,954
p75$73,140
p90$102,792
$1,600

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
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $78,967 2024
Berkshire Christian College MA$216,014 President $33,995 $35,377 2023
Es Of Choice GA$216,046 Director $950 $1,075 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $57,794 2025
Unitarian Universalist Legislative Ministry Of New Jersey Inc NJ$216,140 Executive Director $70,000 $70,302 2024
Utah Nihongo Hoshuukou UT$215,751 Board Member $5,410 $6,229 2024
Maine Donor Alliance Fund ME$215,743 Executive Director $35,000 $40,587 2023
Summit Christian School CO$216,159 Head Of School $110,000 $115,587 2025
Texas Rural Education Association Foundation TX$215,739 Executive Director $3,900 $4,388 2024
Unique Xpression Ministries Inc $215,734 Executive Director $15,000 $15,000 2023
Suffolk Academy Of Medicine NY$216,192 Executive Dir. $143,877 $146,243 2024
Franklin Township Education IN$215,700 Executive Director $76,362 $90,582 2024
Tergar Schools Inc VT$216,281 Executive Director $20,708 $23,446 2024
Coalition For Physician Well-being Inc FL$216,395 Executive Director $37,496 $40,793 2023
Kids' World School Inc CA$215,455 President/pr $49,440 $49,440 2023
Rural Youth Institute ME$215,437 President And Director $45,331 $51,058 2024
Core Skills Institute KS$215,394 Ceo $66,062 $80,280 2024
Earth & Space Expedition Center AZ$216,532 Executive Dir. $55,000 $59,499 2024
Doc Smith Legacy Foundation CA$216,583 Board Director/executive Director $55,247 $55,247 2023
Trinity Education Foundation WA$215,309 Interim Executive Director $83,062 $86,121 2023
South Houston Bible Institute TX$216,603 President $34,507 $38,827 2024
Educational Access Group CO$215,225 Director And President $79,875 $83,933 2025
Bayan MI$216,687 President $18,000 $20,899 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $89,871 2023
You Decide Kentucky Inc KY$215,128 Executive Director $73,846 $91,879 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted2nd

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 (Inho Jung) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,600 is reasonable (approximately the 2nd 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.