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

Christian Counseling Services

Executive Director / CEO

EIN 260338510
CA · NTEE P40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Insook I Yeom, Executive Director / CEO ($31,600) against every comparable organization that fit the selection criteria — 22 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: Insook I Yeom — reported title “Administrative 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,060 total compensation of comparable organizations → $92,025 $31,600
$18,74010th
$24,61425th
$35,695Median
$53,89775th
$76,37590th
$31,600This org · 36th
p10$18,740
p25$24,614
p50$35,695
p75$53,897
p90$76,375
$31,600

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
Family Connection & Cis Of Wash GA$81,253 Executive Director $50,500 $58,804 2024
Connect Parent Group Network DE$78,777 Executive Director $75,500 $88,141 2023
Doddridge Co Family Resource WV$82,502 Executive Director $17,460 $22,540 2023
R Fathers Mad Inc AL$82,665 Executive Director $55,000 $68,811 2024
Parenting Resource Center Of East TX$89,394 Executive Dir. $40,392 $46,792 2024
Northern Life Care Center Inc MN$91,837 Executive Di $16,360 $18,721 2024
White Horse Outreach Foundation OK$92,991 Board Member $39,129 $51,371 2023
Forever Families Adoption Services Inc VA$93,110 President/executive Director $34,001 $39,142 2023
American Canyon Family Resource Center CA$64,230 Executive Director $23,780 $23,780 2024
A Step Ahead Foundation West Tennessee TN$62,302 Executive Dir. $73,429 $92,025 2023
Family Services Of Western Pennsylvania PA$61,058 Ceo $28,093 $33,402 2023
Restoration Community Development Corporation TX$59,303 Executive Director $13,000 $15,060 2024
Community & Life Services Inc MN$102,364 Executive Director $13,998 $16,018 2024
Mexiquenses Unidos De Michigan MI$103,799 President $28,332 $33,866 2024
The Family Wins PA$109,710 President/advisory Member $40,000 $46,195 2024
Hope House TN$114,106 Executive Director $30,826 $37,524 2024
Love Mercy CA$114,158 Execuitive Director $75,000 $77,215 2023
Invitation Ministries TN$116,619 President $15,534 $18,909 2024
Lagoshen Family Life Skills & Enrichment Center TN$118,013 Day Care Director $27,040 $32,916 2024
Pearson Foundation MS$118,082 President $21,023 $27,116 2024
Jeffersons Foundation KS$118,085 Executive Director $42,497 $54,739 2023
The Nanny Loft Foundation Inc PA$119,404 President $27,006 $31,188 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)55th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted36th

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 (Insook I Yeom) 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 22 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,600 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.