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PeerBasis
Compensation Comparability Determination

International University And Theological

Executive Director / CEO

EIN 320095119
CA · NTEE X20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jong K Cho, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jong K Cho — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$821 total compensation of comparable organizations → $220,295 $30,000
$17,43810th
$31,40525th
$54,060Median
$84,08075th
$104,86090th
$30,000This org · 24th
p10$17,438
p25$31,405
p50$54,060
p75$84,080
p90$104,860
$30,000

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 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
Prison Ministry Of America Inc CA$377,362 Chairman/executive Director $45,325 $46,524 2024
Miqlat Inc CA$373,363 Treasurer $69,700 $73,657 2023
Jesus Is The Answer Inc CA$371,517 President $36,000 $36,953 2024
Christian Science Committee On CA$370,153 Secretary $49,170 $50,471 2024
Japanese Christian Fellowship CA$370,133 Internationa $37,404 $39,528 2023
A Committment To Our Roots Inc CA$369,823 President $83,500 $88,241 2023
Willow Christian Academy CA$369,642 Program Dire $30,600 $31,410 2024
Revelation Ministries Incorporated CA$382,335 President/founder $28,640 $29,398 2024
Word To Russia CA$384,186 Mysin $29,704 $31,391 2023
Center For Biblical Unity CA$364,864 Founder & President $95,741 $101,177 2023
Appleseed Ministry Group Inc CA$364,380 Executive Director $57,600 $59,124 2024
Love Defined CA$363,204 President/direc $50,400 $51,734 2024
Calvary Chapel Of Temecula Valley CA$389,499 President/ceo $24,000 $24,635 2024
Iglesia De Dios Camino De Santidad Inc CA$390,803 Chief Executive Officer $52,000 $53,376 2024
Vietnam Ministries Inc CA$359,315 President $62,022 $63,663 2024
North County Project CA$391,524 Co-director $93,819 $93,819 2025
Beacon Light Mission CA$392,221 Secretary $70,874 $72,749 2024
First Iu-mien Church Of Sacramento CA$392,320 Pastor $39,108 $41,328 2023
Illustra Media CA$357,902 President $800 $821 2024
Ann Ree Colton Foundation Of Niscience CA$357,776 Director $43,039 $44,178 2024
Evangelicals For Social Action - Fresno CA$357,472 Exec Director $75,124 $77,112 2024
Heroes Church CA$393,977 Ceo $4,800 $4,927 2024
Faithquest Missions CA$355,360 President $96,000 $101,451 2023
Oak Health Foundation CA$354,804 Ceo $19,353 $20,452 2023
New Creation Life Ministries Inc CA$397,820 Ceo $49,920 $51,241 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 2025 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 default24th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted23rd

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 (Jong K 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 92 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 24th 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.