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PeerBasis
Compensation Comparability Determination

Be There Ministries

Executive Director / CEO

EIN 831775788
VA · NTEE Q32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Kim, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melissa Kim — reported title “Founder”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,825 total compensation of comparable organizations → $232,668 $40,000
$28,71610th
$55,25225th
$79,661Median
$92,64275th
$109,26190th
$40,000This org · 13th
p10$28,716
p25$55,252
p50$79,661
p75$92,642
p90$109,261
$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 VA 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
Hope Border Institute TX$268,242 Executive Director $53,074 $53,407 2024
Nivas Inc CO$260,322 President/executive Director $82,012 $79,109 2024
House On The Hill Inc KY$256,964 President $86,000 $92,948 2024
Summit Initiative WA$277,114 Executive Director $120,000 $108,078 2024
Farms International Inc MN$253,049 Executive Di $60,985 $59,057 2025
Nehemiah Gateway Usa Inc CO$281,973 President $85,000 $81,991 2024
Beyond Capital Fund TX$249,507 Treasurer/se $80,000 $80,503 2024
Jungle Ministry WA$284,502 President/ex $80,422 $72,433 2024
20 Liters MI$284,894 Executive Director $28,087 $29,163 2024
Junior Achievement Of The Desert Southwest TX$285,477 President $78,018 $80,827 2023
Native Future ME$286,586 President $62,500 $62,958 2024
Ibec Ventures PA$243,259 Managing Director $116,100 $119,910 2023
Grow Ahead Foundation OR$293,206 Executive Director Board Pre $21,000 $20,198 2023
African Hospitality Institute WA$235,222 Field Director $80,000 $74,180 2023
One World Goods Inc NY$300,498 Store Manager $59,387 $53,984 2024
Junior Achievement Of Southwest VA$302,302 President $82,581 $80,212 2024
Center For Growth And Opportunity UT$227,736 President $143,888 $148,146 2024
Aguaclara Reach Inc NY$224,320 Director $86,121 $78,286 2024
Junior Achievement Of The Ocoee Region TN$310,470 President $93,593 $96,416 2025
Global Leadership Inc GA$205,959 Executive Di $105,600 $106,813 2024
Junior Achievement Of Eastern North NC$345,533 President And Ceo $105,074 $106,403 2025
Junior Achievement Of Mad River Region Ohio OH$187,188 President $36,797 $40,364 2023
Junior Achievement Of Southern Ma MA$346,789 President & Ceo $90,424 $84,156 2023
Lumeya International Ministries Inc CA$185,831 President $22,168 $19,825 2023
All Seasons Community Services MN$182,386 Ceo $24,124 $24,688 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default13th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted13th

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 (Melissa 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 30 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 13th 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.