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PeerBasis
Compensation Comparability Determination

Christian Outreach Training And Research Institute

Executive Director / CEO

EIN 800559266
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frank H Choe, Executive Director / CEO ($300) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Frank H Choe — reported title “PRESIDENT/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $163,188 $300
$5,67110th
$17,15525th
$34,308Median
$59,13175th
$80,47790th
$300This org · 1st
p10$5,671
p25$17,155
p50$34,308
p75$59,131
p90$80,477
$300

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
Tampa Bay Economic Prosperity Foundation FL$75,000 President/ceo $59,083 $64,278 2024
Stewartstown Area Senior Citizens Center Inc PA$75,068 Director $34,580 $39,935 2024
Greater Portland Economic Development OR$75,085 Executive Director $36,591 $40,514 2023
Family Promise Of Southwestern PA$74,481 Executive Di $58,396 $69,432 2023
Freedom Sailing Camp Of Fl Inc FL$75,281 Vice President $4,749 $5,167 2024
Translational Testing And Training GA$75,497 Interim Ceo $49,325 $55,955 2025
Agua Es Vida SC$73,901 Ceo $17,700 $22,016 2023
The Molly Ann Tango Memorial Foundation Inc CT$75,863 Secretary $2,080 $2,325 2023
Grace To Glory Discipleship Ministries Inc SC$76,496 Assistant Director $37,000 $46,022 2023
Children Requiring A Caring Kommunity NC$73,080 Executive Direc $59,800 $73,670 2023
Community Connection Of Sauk Centre MN$76,676 President $9,240 $10,573 2024
Academic Technology And Wellness Academy SC$76,695 Executive Director $29,500 $35,641 2024
International Mission Center MO$72,854 President $51,000 $60,943 2025
Hermosa Beach Kiwanis Foundation CA$72,205 Director $6,000 $6,000 2024
Mulberry Place Inc AR$78,254 Executive Director $21,642 $29,004 2023
Sequel Inc SD$71,064 Executive Di $80,841 $103,322 2024
Iglesia Camino Verdad Y Vida NY$78,852 President $9,353 $9,788 2024
Love The Child TX$70,410 President $6,500 $8,070 2022
Drake Community Development Inc NC$70,334 President $22,305 $26,690 2024
Recovery Cafe Columbus IN$79,639 Executive Director $12,003 $15,092 2023
La Crosse Area Veterans Mentor Program WI$69,466 Operations Manager $16,790 $20,307 2024
Doylestown Business And Community Alliance PA$80,143 Office Manager $20,916 $24,155 2024
Wildcat Ultimate Frisbee IL$69,396 President $7,590 $8,896 2023
Waymakers Center TN$80,299 President And Treasurer $22,500 $28,199 2023
Shelter Resources Inc LA$80,584 Exective Director $98,572 $125,699 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted1st

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 (Frank H Choe) 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 124 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $300 is reasonable (approximately the 1st 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.