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PeerBasis
Compensation Comparability Determination

Full Gospel Baltimore Church

Executive Director / CEO

EIN 521891491
MD · NTEE X99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Woo K Kang, Executive Director / CEO ($23,965) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$915 total compensation of comparable organizations → $169,689 $23,965
$12,60510th
$26,25925th
$47,335Median
$70,39275th
$100,28390th
$23,965This org · 23rd
p10$12,605
p25$26,259
p50$47,335
p75$70,392
p90$100,283
$23,965

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 MD 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
Assembly Care Ministries Inc NC$179,905 Director $10,000 $10,735 2024
Project Lee Ministries Inc NY$179,481 President Ceo $70,200 $65,905 2024
Unison Harvest International Inc CA$180,657 President $174,296 $160,984 2023
Alameda Muslim League CA$179,144 Imaam Minister $46,700 $43,133 2023
Harbor House Of Rochester Inc NY$181,868 Executive Director $58,226 $56,278 2023
Good News Radio Broadcasting Inc AZ$182,391 President $114,600 $114,505 2024
Transformation Prayer Ministry SC$183,294 Director $95,000 $102,967 2024
Cdaide Inc ID$176,553 Executive Dir. $81,580 $87,839 2025
Be The One Ministries AR$184,620 President $22,266 $26,771 2023
Institute For Biblical Counseling & Discipleship LA$184,730 Managing Director $800 $915 2024
Camp Presmont Inc OH$174,442 Executive Director $24,833 $28,133 2023
Anchor House Inc FL$186,398 Executive Director $52,820 $51,553 2024
His Healing Light Ministries CO$173,266 Founding Director $42,716 $42,554 2024
Randydon Ministries MI$187,387 President $98,506 $105,634 2024
Beauty For Ashes Ministries Inc TN$187,796 Executive Director Vice Pres $29,500 $33,168 2023
Isnag Ministries Foundation NC$171,898 President $30,000 $32,205 2024
Common Grace Ministries Inc IN$171,687 Exec Directo $53,655 $60,522 2023
The Momentum Group ID$188,950 Ceo $43,661 $48,254 2024
North Georgia Interfaith Minis GA$189,684 Exec Director $51,365 $55,243 2023
Mision De Jesucristo Fuente De Salvacion CA$168,982 Minister $26,400 $23,684 2024
Eternal Awakenings TX$168,858 President $6,000 $6,236 2024
The Katz-helen And Ray Whittle Jr GA$168,587 Executive Dir. $26,460 $28,457 2023
Gracepoint Institute NE$168,467 Ceo $56,250 $64,712 2023
Vaad Hakashruth Of Kansas City Inc KS$192,474 Executive Director (Term Ended October 2023) $51,223 $59,191 2023
Brent Gambrell Ministries TN$192,827 President $47,702 $53,633 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default23rd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted22nd

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 (Woo K Kang) 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 184 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,965 is reasonable (approximately the 23rd 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.