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PeerBasis
Compensation Comparability Determination

Living Church

Executive Director / CEO

EIN 861445817
VA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jae Kyeong Kwak, Executive Director / CEO ($80,200) against every comparable organization that fit the selection criteria — 838 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jae Kyeong Kwak — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

838 organizations qualified on sector, size, and geography 838 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $476,101 $80,200
$13,68210th
$27,03125th
$49,823Median
$83,14575th
$116,31290th
$80,200This org · 73rd
p10$13,682
p25$27,031
p50$49,823
p75$83,145
p90$116,312
$80,200

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
Fathers Touch Ministries Inc CA$214,121 President $90,000 $78,179 2024
Very Bold Ministries Inc TX$214,154 President/di $82,500 $83,018 2024
Pax Inc NH$214,224 Chairperson $80,000 $74,310 2024
Choosing Love Ministries Inc OK$214,304 Executive Dir. $82,395 $91,270 2024
Upon The Rock Ministries Inc WV$213,762 President $19,516 $21,257 2024
Refuge Kc Inc MO$213,754 Executive Director $66,000 $70,321 2024
Vox Populi Mariae Mediatrici OH$214,386 Treasurer $23,830 $25,390 2024
Espada De Dos Filos Ministerios Ebenezer CA$214,423 Chief Executive Officer $72,000 $62,543 2024
Cups Cafe Inc OH$214,460 Executive Di $49,167 $53,934 2023
Solid Rock Apostolic And Prophetic CA$214,546 Ceo $78,000 $67,755 2024
Arborspring Retreat House CA$213,572 President & Chair $82,013 $71,241 2024
Golf Fore Christ Inc CO$214,623 President $30,000 $28,938 2024
Empowering Leadership International TX$213,310 President $91,235 $94,520 2023
Throne Of Grace Ministries GA$214,871 Chairman $161,157 $163,008 2024
Healing Rain Ministries OH$213,203 President $27,600 $30,276 2023
Worklife Inc GA$215,087 Ceo/director $127,392 $132,662 2023
Iglesia Pentecostal Unida Hispana De Salisbury Inc MD$215,151 President $20,000 $19,365 2023
Alpha Omega Ministries MT$215,159 Executive Di $38,941 $42,227 2024
Ezekiel Academy Inc AL$215,409 Ex-officio $23,598 $25,646 2024
Shema Center For Christian Formation CA$215,497 Ceo $104,400 $90,688 2024
Mir Ministries TX$215,688 Secretary/treasurer $76,404 $79,155 2023
St Clare Sisters Retreat Ministry Inc FL$212,449 Secretary/treasurer $8,000 $7,560 2024
Intentional Intimacy International Inc TN$215,698 Secretary $4,500 $4,758 2024
Church Trainer Inc TN$215,720 President $105,600 $111,663 2024
Moravian Care Ministries MN$212,329 President/ceo $8,367 $8,563 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 default73rd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted72nd

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 (Jae Kyeong Kwak) 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 838 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,200 is reasonable (approximately the 73rd 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.