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PeerBasis
Compensation Comparability Determination

Omkwm

Executive Director / CEO

EIN 473867041
CA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ilkwon Kim, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $94,007 $36,000
$7,19310th
$16,41325th
$33,069Median
$52,76875th
$72,02090th
$36,000This org · 52nd
p10$7,193
p25$16,413
p50$33,069
p75$52,768
p90$72,020
$36,000

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
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $51,600 2024
Charisma In Mission Inc CA$97,708 Secretary $52,000 $53,536 2023
Centro Aviva Iglesia De Jesucristo Nueva CA$85,640 President & Ceo $36,300 $36,300 2024
Great Light Tao CA$85,527 Chairman $79,589 $79,589 2024
Iglesia Luz De Esperanza CA$101,226 Chief Executive Officer $11,624 $11,967 2023
Pray The Bay Area CA$83,451 Treasurer $18,000 $18,000 2024
Men Of Resolution CA$82,247 President $6,000 $6,000 2024
Children Ministries International CA$104,068 Founder, President, Chairman Of The Board $91,310 $94,007 2023
The Journey Center CA$80,696 Executive Dir. $32,120 $33,069 2023
The Cana Project Inc CA$79,385 President $70,155 $72,227 2023
Nexus Mission CA$106,545 Director $14,400 $14,825 2023
Iglesia Cristiana De Restauracion Inc CA$78,576 President $28,800 $29,651 2023
The Church Christian Fellowship CA$76,627 Pastor $27,200 $28,003 2023
Igle CA$108,799 President $21,600 $21,600 2024
Adoremus Society For The Renewal Of Sacred Liturgy CA$112,260 Editor $40,650 $40,650 2024
Dignity San Francisco Inc CA$72,496 Adminstrator $11,738 $12,085 2023
In His Steps Christian Recovery Home CA$66,636 Acting Director $54,720 $54,720 2024
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $52,000 2024
Sola Network Inc CA$125,608 Cfo $2,371 $2,371 2024
Capilla De Gracia CA$128,712 President $600 $618 2023
Arts And Entertainment Ministries CA$131,574 President $71,190 $71,190 2024
Rock Builders Christian Ministries CA$137,009 President $23,250 $23,250 2024
Mary James Ministries Inc CA$137,998 President $50,000 $51,477 2023

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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted52nd

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 (Ilkwon 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 23 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 52nd 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.