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PeerBasis
Compensation Comparability Determination

Joyful Korean Community Church

Executive Director / CEO

EIN 472664582
TX · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Se Kwon Kim, Executive Director / CEO ($29,700) against every comparable organization that fit the selection criteria — 91 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

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,914 total compensation of comparable organizations → $272,190 $29,700
$19,50010th
$41,33025th
$59,736Median
$97,14375th
$135,39190th
$29,700This org · 19th
p10$19,500
p25$41,330
p50$59,736
p75$97,143
p90$135,391
$29,700

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

OrganizationStateTotal revenueTotal compSource
Nik Ripken MinistriesTX $203,890$31,470 990
PrayermentorTX $202,251$98,631 990
Gap At Sawmill MeadowTX $206,782$2,914 990
Reach Asia Ministries IncTX $208,646$44,195 990
Trexo Dmm IncTX $208,903$149,605 990
Biblical Leadership For Excellence IncTX $209,687$79,647 990
Free Grace InternationalTX $198,049$43,500 990
Mike Guzzardo MinistriesTX $198,000$272,190 990
By Example MissionsTX $195,717$51,285 990
Empowering Leadership InternationalTX $213,310$91,235 990
Very Bold Ministries IncTX $214,154$80,133 990
Mir MinistriesTX $215,688$76,404 990
Soundforgers InternationalTX $190,392$125,460 990
Christian Outdoor MinistryTX $189,251$50,605 990
5g Reformation MinistriesTX $220,267$45,326 990
Ten14 MinistriesTX $186,837$23,953 990
Movement Makers Ministries IncTX $186,602$96,936 990
Armlynk InternationalTX $186,418$140,000 990
Restoration City IncTX $186,188$45,250 990
Canyon PathwaysTX $221,774$113,854 990
Go Drill International IncTX $185,914$41,748 990
Hope For The Home MinistriesTX $222,545$47,813 990
Reach Ministries Of Corpus ChristiTX $224,648$70,708 990
Agape Indians Ministries Intl IncTX $181,577$10,199 990
Downtown Church Of ChristTX $180,212$4,080 990

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 TX 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), adjusted26th
All sources (D + E + F), adjusted18th

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 (Se Kwon 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 91 similarly situated organizations (Same NTEE sector (X20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,700 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.