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PeerBasis
Compensation Comparability Determination

Korea Music Foundation Inc

Executive Director / CEO

EIN 133255396
NY · NTEE A68
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kyung Hee Kim, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kyung Hee Kim — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,142 total compensation of comparable organizations → $104,088 $3,000
$8,13010th
$15,36125th
$37,266Median
$48,72675th
$65,41090th
$3,000This org · 7th
p10$8,130
p25$15,361
p50$37,266
p75$48,726
p90$65,410
$3,000

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 NY 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
Alice And Eleonore Schoenfeld CA$132,945 Ceo $60,000 $55,691 2024
William Lewis School Of Opera TX$135,149 Vice President $36,000 $38,708 2024
York County Honors Choirs Inc PA$137,484 Executive Director $26,000 $27,870 2024
Musiconnects Inc MA$128,066 Executive Di $65,000 $61,167 2025
The Classical Saxophone Project Inc NY$128,004 President $27,500 $26,711 2024
Composers Now Inc NY$145,117 Board Chair Artistic Director $34,275 $33,292 2024
Songs Of Solomon An Inspirational Ensemble Inc NY$146,131 President $24,412 $24,412 2023
Lake County Symphony CA$114,856 President $1,230 $1,142 2024
International Federation For Choral Music TX$113,444 Office Manager $36,960 $39,741 2024
Tanner Gift Of Music Trust UT$113,311 Secretary/tr $8,500 $9,627 2023
Detroit Performing Artists Inc MI$153,760 Executive Di $21,186 $24,200 2023
Trilogy An Opera Company NJ$111,031 Artisticexecutive Director $19,150 $18,379 2024
Alleghany Jam NC$155,028 Executive Director $53,791 $58,203 2025
C'est Bon Music Inc CA$156,557 Ceo $14,300 $13,273 2024
One Heart Beat Inc GA$156,857 Co-founder & Executive Dir $50,000 $54,040 2024
Seasun Theatre Artist Group CA$157,161 Director $6,940 $6,632 2023
Cleveland Rocks Past Present And Future OH$159,775 Key Employee $15,600 $18,285 2023
Bach Aria Soloists Inc MO$160,884 Executive Artistic Director $58,099 $68,099 2023
Da Capo Virginia VA$103,840 Executive & Vivo Director/past-president $43,633 $45,285 2024
Oil Region Music Preservation Museum PA$162,981 Director $42,000 $45,021 2024
Beale Street Caravan Inc TN$163,951 Exec. Dir. $48,750 $56,708 2023
International Association Of Music Libraries Archives &Documentation WI$164,970 Secretary General $2,165 $2,431 2024
Camfel Productions Inc CA$166,635 President $53,677 $49,822 2024
Picco Music Academy Inc CA$96,948 President $15,500 $14,386 2024
St Marys Music Academy NC$170,173 Director $33,000 $36,651 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default7th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Kyung Hee Kim) 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 46 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 7th 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.