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PeerBasis
Compensation Comparability Determination

Joyous Community Church

Executive Director / CEO

EIN 472755033
CA · NTEE X21
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Sung Dae Cho, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,446 total compensation of comparable organizations → $159,578 $40,000
$18,28810th
$25,43025th
$39,838Median
$59,08775th
$87,22690th
$40,000This org · 50th
p10$18,288
p25$25,430
p50$39,838
p75$59,087
p90$87,226
$40,000

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
Greater Beaver Meadow Mb Church MS$115,698 Pastor Ceo $38,213 $50,744 2023
Ron Herrod Evangelistic Ministry Association TN$117,825 Board Member $67,404 $84,474 2023
Sylvan Nook Church Of Christ IN$118,134 Secretary And Minister $65,385 $82,210 2023
Slavic Baptist Mission Incorporated IN$114,065 President $46,750 $57,094 2024
Shepherds Staff Christian Counseling Center Inc UT$112,500 Clinician/clinical Director $125,208 $148,404 2024
Kingdom Ambassadors Church Inc NJ$112,299 President $14,020 $14,496 2024
Kevin Derryberry Ministries Inc AL$121,704 President $33,000 $41,287 2024
Trinity Christian Fellowship Inc KY$111,710 Pastor $48,893 $60,833 2024
Christ The Reconciler Inc TX$121,769 President $16,500 $19,114 2024
Chris Miller Ministries Inc TN$122,300 President $43,200 $52,587 2024
Share Ministries Inc TX$122,374 Executive Director $9,600 $11,121 2024
Warren Christian Apologetics Center WV$110,606 President $28,800 $37,179 2023
Jamie Carte Ministries Inc WV$110,450 Member $21,056 $27,182 2023
Tc4 Inc NY$124,592 President $22,200 $23,232 2024
Baptist Youth Mission WY$124,799 President $26,400 $33,706 2023
Great Grace Ministries Inc ID$125,155 President $52,949 $65,230 2024
Journey Church Inc MN$125,278 President $40,300 $47,477 2023
Leadership Connection Inc MA$107,941 President $80,664 $83,944 2024
Truth Alive Ministries MI$126,272 Director $40,530 $49,877 2023
Middle Eastern Missionary Organization OR$127,137 Exec Director/president $56,400 $60,656 2024
Centro Cristiano Familia De Fe Inc NY$128,247 Pastor President $23,598 $24,695 2024
Holy Synod Of Saint Athanasius PA$104,400 Officer $17,400 $20,095 2024
North Central Presbytery Of The Cumberland Presbyterian Church IL$104,037 Treasurer, Member Of Board Of Finance And Trustees $5,500 $6,446 2023
Globalservant Ministries Inc AL$104,018 Director $44,100 $56,804 2023
Ken Petty Ministries IL$129,539 President $10,792 $12,287 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 default50th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted48th

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 (Sung Dae 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 10, 2026, comparing compensation against 94 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 50th 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 10, 2026.