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PeerBasis
Compensation Comparability Determination

Grace Korean Church

Executive Director / CEO

EIN 200615467
MD · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tak Hyun Cho, Executive Director / CEO ($37,900) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tak Hyun Cho — reported title “Pastor and President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,075 total compensation of comparable organizations → $241,980 $37,900
$18,51510th
$32,94825th
$57,098Median
$90,29075th
$121,25890th
$37,900This org · 32nd
p10$18,515
p25$32,948
p50$57,098
p75$90,290
p90$121,258
$37,900

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
One80 Ministries PA$235,038 Executive Director $34,710 $37,024 2024
Next Generation Mission Inc MN$235,702 President $10,000 $10,569 2024
Priority Insight Inc GA$236,113 Director $121,897 $131,099 2024
Iglesia Kayros Nuevo Renacer RI$233,827 Pastor $20,251 $20,770 2024
Remnant Ministries TX$237,681 President $151,647 $162,256 2024
Evangelization Society Of Phila PA$232,492 President $119,200 $123,869 2025
Iglesia De Dios Pentecostes Aposento Alto CA$238,061 Chief Executive Officer $36,000 $33,250 2024
House Revival Ministries Inc GA$231,858 President $22,570 $24,991 2023
Christian World Missions MS$231,484 Executive Director $20,799 $25,509 2023
Christian Community Ministries Of Kershaw County SC$239,574 Director, Office Manager $21,918 $23,827 2025
Re-christ Ministries Inc AZ$239,591 Chairman, President $72,000 $76,253 2023
Galkin Evangelistic Ministries UT$239,653 President $124,200 $135,966 2024
Ed Lacy Ministries Inc AL$230,847 President $65,728 $75,952 2024
Assembly Of God Hope And Life VA$230,783 President $57,200 $63,313 2022
First Karen Baptist Church MN$239,742 Pastor $19,491 $20,600 2024
Jwb Ministries Inc TX$230,621 President $42,789 $47,135 2023
Movement International MI$230,574 Ceo And President $32,400 $36,827 2023
United Church In God In Christ MN$239,963 Pastor $44,200 $46,715 2024
Bridge Ministries Of Laredo Inc TX$240,478 President $34,800 $38,334 2023
Iglesia De Dios Jehova Proveer PA$230,011 Senior Pastor $69,000 $75,774 2023
Alabaster Ministries Inc MO$240,740 Director $29,681 $34,619 2023
Los Angeles Immanuel Mission Church CA$240,968 Ceo $12,000 $11,083 2024
Danny Hubbell Evangelistic Min TX$240,985 President $90,000 $96,296 2024
New Jerusalem Missions KS$241,346 President/exec Dir $14,621 $17,395 2023
International Biblical Training Inc GA$229,046 President $80,877 $89,552 2023

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 default32nd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted31st

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 (Tak Hyun Cho) 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 308 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,900 is reasonable (approximately the 32nd 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.