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PeerBasis
Compensation Comparability Determination

Sebit Church Inc

Executive Director / CEO

EIN 264004928
NJ · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kwian Kim, Executive Director / CEO ($52,102) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kwian Kim — reported title “Paster”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,094 total compensation of comparable organizations → $252,850 $52,102
$17,13110th
$33,82725th
$62,193Median
$94,00975th
$132,31090th
$52,102This org · 44th
p10$17,131
p25$33,827
p50$62,193
p75$94,009
p90$132,310
$52,102

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 NJ 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
Laymans Retreat At Round Top TX$306,714 Foreman $40,000 $42,407 2025
Washington Mongolian Church VA$306,652 Missionary $24,000 $25,209 2024
Jmh Ministries Llc SC$306,524 President $45,900 $52,093 2024
Q Place IL$307,258 Executive Dir. $65,000 $67,727 2025
Desilva Ministries CA$307,526 President $18,000 $17,409 2023
Logos Leaders Outreach TX$307,823 Executive Director $219,670 $246,112 2023
Beauty For Ashes Ministry MO$307,828 Director Of Recovery Center $46,875 $54,011 2024
Liberating Ministries For Christ Int VA$307,897 President $65,199 $70,508 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $34,785 2024
Cedar Cove Inc MN$309,052 Director $85,200 $91,587 2024
Faith 2 Faith Ministries Inc CT$304,115 Director $23,099 $24,257 2023
Cowboy-up International Inc TX$309,598 President/ce $32,800 $35,694 2024
Elijah Ministries Inc FL$309,659 President $87,298 $91,853 2023
Sports Excellence International Inc MO$303,616 Vice President/director $44,684 $51,487 2024
Carry The Cure Incorporated AK$303,291 President $51,424 $53,485 2024
Bld-it Ministry TN$303,137 Executive Di $182,709 $208,931 2024
Worshipers Of The King Ministries MA$303,059 President $56,197 $56,561 2023
Calling Ministry Inc FL$311,698 President & $1,200 $1,263 2023
New Ministries Inc AZ$301,529 President $95,000 $99,393 2024
Beyond The Reef Foundation Inc FL$312,010 President $96,000 $101,009 2023
Vietnamese Christian Restoration TX$312,230 Vice President $3,000 $3,361 2023
R1 Ministries Inc TN$300,877 President $107,265 $122,660 2024
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $15,820 2023
Build A Better Us TN$300,794 President/director $51,121 $60,185 2023
Precious Gift Ministries OH$300,107 Director $137,451 $163,055 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default44th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted64th

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 (Kwian 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 329 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,102 is reasonable (approximately the 44th 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.