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PeerBasis
Compensation Comparability Determination

Earth Citizens Organization

Executive Director / CEO

EIN 463820060
AZ · NTEE Q40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kyung Run Kim, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 478 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

478 organizations qualified on sector, size, and geography 478 within the band form the benchmarked peer set.

Distribution of comparable compensation

$722 total compensation of comparable organizations → $263,983 $18,000
$10,04310th
$23,56825th
$46,393Median
$71,31275th
$99,31790th
$18,000This org · 19th
p10$10,043
p25$23,568
p50$46,393
p75$71,312
p90$99,317
$18,000

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Warren Majengo FoundationPA $228,965$15,266 990
Every Life IncCO $229,440$34,248 990
Ruel Foundation UsaCA $229,495$4,849 990
The Mooncatcher Project IncNY $228,334$34,013 990
Open Institute International IncDC $228,190$62,752 990
Hope4burundiTX $228,065$26,771 990
Policy And Economic ResearchNC $230,371$73,972 990
Connect MinistriesWA $227,919$42,294 990
Third Day Missions IncNY $227,765$23,023 990
Women's Federation For World PeaceNY $230,561$38,693 990
Center For Growth And OpportunityUT $227,736$164,424 990
Allies IncIN $227,662$68,672 990
Israel Team Advocates International IncAL $230,832$168,500 990
Engage AfricaIL $230,892$37,976 990
Inside The Middle East IncMD $230,928$15,362 990
Studio Samuel Foundation IncNC $231,084$89,976 990
Brio Health GlobalCA $227,106$60,245 990
Oxford Consortium For Human Rights IncCT $232,113$9,749 990
Build And Restore InternationalCA $232,223$18,488 990
Us Diplomatic Studies FoundationAZ $226,075$43,927 990
Guatemala Human Rights Commission U S ADC $226,075$58,167 990
Gramhal IncDE $232,500$39,429 990
American Medical Institute IncTX $225,800$57,422 990
American Friends Of Emek Beracha InNY $225,751$19,461 990
Building Together IncNY $225,539$11,608 990

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 AZ 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 default19th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted17th

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 (Kyung Run 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 478 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 19th 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). 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.