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PeerBasis
Compensation Comparability Determination

Lnc Foundation

Executive Director / CEO

EIN 842458425
CA · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sukhui Kim, Executive Director / CEO ($9,600) against every comparable organization that fit the selection criteria — 614 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: Sukhui Kim — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

614 organizations qualified on sector, size, and geography 614 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $294,749 $9,600
$7,87610th
$16,39225th
$32,477Median
$54,40975th
$77,85690th
$9,600This org · 13th
p10$7,876
p25$16,392
p50$32,477
p75$54,409
p90$77,856
$9,600

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
The Arc Of Bartholomew County IN$94,913 Executive Director $32,596 $40,984 2023
North End Senior Solutions OR$94,975 Lubeck $13,060 $14,461 2023
Men Of Nehemiah Families Inc TX$95,000 Director $55,165 $63,905 2024
Neurostrong Wellness And Fitness TX$94,461 President $21,184 $24,540 2024
Above The Call Ministries Inc MD$94,389 President $24,000 $26,752 2023
Halsey Center OR$94,257 Executive Director (Through 06/2024) $6,286 $6,760 2024
Vine Village Inc CA$94,254 President/exec.director $107,080 $107,080 2024
At The Well Conferences Inc NJ$95,406 Executive Director $23,000 $24,484 2023
Independent Living Horizons Seven Inc GA$94,031 President/ceo $21,151 $25,357 2023
Manda Strong Foundation Inc TX$95,458 Executive Director $15,000 $17,890 2023
Mahp Foundation MI$95,623 President $26,287 $31,422 2024
Emotional Health Institute CA$95,630 Admin $4 $4 2024
Associated Residential Centers Inc NY$95,654 Ceo $32,798 $34,322 2024
Women Aware IA$95,748 Executive Director $9,583 $12,510 2023
Joyful Noise Inc WV$93,723 Executive Director $35,877 $43,826 2025
Excalibur Leisure Skills Center NY$93,705 President $42,500 $44,475 2024
Emporia Senior Center Inc KS$95,933 President And Ceo $68,982 $88,854 2023
Grace Ministries Inc AL$93,492 President $11,863 $15,280 2023
New Mexico Child First Network Inc NM$93,491 Executive Di $19,500 $25,006 2023
Project Life Positeen SC$93,444 Director $25,950 $32,277 2023
Pottsville Firemans Relief Trust PA$93,437 Treasurer $1,500 $1,732 2024
Arc Of Wayne Foundation Inc NY$96,113 Chief Executive Officer $19,703 $20,619 2024
Transforming Power Fund MI$93,303 Executive Director $56,538 $67,582 2024
Quaker Heights Foundation Inc OH$93,192 Chief Executive Officer $78,074 $98,592 2023
Forever Families Adoption Services Inc VA$93,110 President/executive Director $34,001 $39,142 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 default13th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted10th

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 (Sukhui 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 614 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,600 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.