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PeerBasis
Compensation Comparability Determination

Dong Wha Sa Inc

Executive Director / CEO

EIN 204852086
GA · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Byung Hoon Chung, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,860 total compensation of comparable organizations → $115,031 $3,600
$4,13810th
$13,33725th
$20,611Median
$36,45175th
$61,25990th
$3,600This org · 11th
p10$4,138
p25$13,337
p50$20,611
p75$36,451
p90$61,259
$3,600

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 GA 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
Winner's Circle International Inc LA$49,006 President $41,000 $46,227 2023
Mission Hope International HI$45,766 President $13,194 $12,096 2023
Praise Unlimited - Wayne West Ministries Inc PA$45,644 President $15,000 $15,316 2023
Go Forth Ministries CA$53,471 Chief Executive Office $24,000 $20,611 2024
Bobby Garcia Ministries TX$43,855 President $3,600 $3,581 2024
The Bubba Adventure-it's All 4 Him TX$42,367 Executive Director $16,500 $16,415 2024
Nation Strategy AZ$42,148 President $19,390 $19,094 2023
Divine Temple Of God Ministries Church Inc MD$41,433 Minister $2,000 $1,860 2024
Revivelife Church Inc OK$41,146 Campus Pastor $4,000 $4,510 2023
Tree Of Life Ministries Of Daytona FL$40,059 President $80,860 $75,547 2024
Heartcry For Change WA$39,270 President $15,000 $13,751 2023
Wright Way Ministries Inc FL$38,033 President $30,000 $28,029 2024
Sportworks Ministry Inc NC$37,297 Campus Director $3,000 $3,174 2023
Ross Ministries Inc TX$37,273 President $112,309 $115,031 2023
Ambassadors For Business MN$62,421 Executive Di $19,039 $19,262 2023
Avalon Worship TX$62,707 Vice President $24,000 $23,877 2024
Life Awakening PA$62,709 President $46,500 $47,480 2023
Discovery Missions International Inc TX$34,820 Director $92,644 $94,889 2023
Methodist Church Nigeria Usa Inc MD$34,536 Minister In Charge $13,500 $12,923 2023
Christ's Servants Abroad FL$33,600 President $24,000 $22,423 2024
North America Mainland Chinese Mission NM$64,499 Pastoral And Executive Minister $32,376 $35,655 2023
Love Unlimited Community Church CA$64,997 Founders Pastor Ceo $13,800 $11,851 2024
By The Spirit Ministries Christian Church Inc MD$67,062 Bishop $14,400 $13,784 2023
Acts Ongoing TX$68,102 President $32,940 $32,771 2024
Let's Go Ministries TX$70,723 Exec Director $37,440 $37,247 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default11th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

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 (Byung Hoon Chung) 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 27 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 11th 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.