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PeerBasis
Compensation Comparability Determination

The Korean Christian Times Corp

Executive Director / CEO

EIN 582229086
GA · NTEE X83
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sang Kum Han, Executive Director / CEO ($40,268) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,238 total compensation of comparable organizations → $149,790 $40,268
$9,06610th
$21,45125th
$46,213Median
$78,47475th
$110,40790th
$40,268This org · 44th
p10$9,066
p25$21,451
p50$46,213
p75$78,474
p90$110,407
$40,268

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 GA 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
White Horse Ministries Inc ID$275,261 President $13,921 $14,728 2023
Ewtn Publishing Inc AL$281,154 Chairman, Ceo & Governor $33,200 $35,672 2023
Faithtree Resources CA$301,860 Executive Director $75,000 $64,409 2023
Fundacion Ramon Pane Inc FL$304,158 Director $15,800 $14,339 2024
The Jewish Learning Group Inc NY$307,347 Pres./dir. $28,000 $25,164 2023
Crazy Cool Family TX$312,117 President $150,000 $144,948 2024
Eidos Christian Center CA$312,369 President/treas $75,500 $62,979 2024
The Korean Baptist Press Of The United States Inc GA$227,059 President $34,722 $33,726 2024
It's A New Day Inc GA$225,289 Sec/treasurer $6,731 $6,538 2024
Braille Bibles International MO$222,178 President $113,608 $119,672 2023
Living The New Life Ministries NC$220,236 President $72,000 $71,866 2024
J17 Ministries Inc AZ$325,888 Ceo $72,221 $67,096 2024
Search For The Truth Ministries MI$327,890 Executive Di $6,497 $6,478 2024
Dream Mentors International Inc FL$330,206 President $31,200 $28,314 2024
They Need The Bible MN$214,332 Founder $100,991 $96,399 2024
Sweet Monday Inc VA$206,351 Executive Di $25,700 $23,971 2024
Catholic Action For Faith And Family CA$342,444 President $84,000 $72,139 2023
Step Up To Life NE$345,833 Executive Director $91,500 $95,069 2024
Media For Christ CA$198,673 President $18,000 $15,015 2024
Larger Story Inc CO$198,032 Secretary $49,583 $44,744 2025
Precious Present Truth Inc MD$350,000 President $78,077 $70,514 2024
Theology Matters Inc SC$350,248 Admin $40,178 $40,491 2024
Alexandrian Forum Inc Dba Watermark Gospel FL$353,356 President $88,800 $80,585 2024
Prayer Stations Inc FL$360,841 President $7,500 $6,806 2024
Contexticon Learning And Research Inc MA$362,393 President $102,000 $88,544 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default44th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted41st

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 (Sang Kum Han) 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 34 similarly situated organizations (Same NTEE sector (X83), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,268 is reasonable (approximately the 44th 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.