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PeerBasis
Compensation Comparability Determination

Withhim Church

Executive Director / CEO

EIN 880356585
NV · NTEE X21
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Seung Jin Paik, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Seung Jin Paik — reported title “PASTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,516 total compensation of comparable organizations → $155,743 $24,000
$16,61110th
$24,15425th
$37,496Median
$60,81575th
$84,25290th
$24,000This org · 25th
p10$16,611
p25$24,154
p50$37,496
p75$60,815
p90$84,252
$24,000

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 NV 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
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $38,117 2023
Campus Christian Fellowship Asu NC$143,336 Sr Campus Minister $62,560 $62,638 2024
Ministerio Internacional El Gran Yo Soy Inc IN$144,409 Trustees $12,200 $12,835 2023
Joshua's Way Inc SC$145,119 President $16,500 $16,680 2024
Restoration Ministries Inc AZ$145,293 Director $55,000 $52,770 2023
Messianic Times Inc NY$141,823 Co-executive Director $26,011 $23,449 2023
Palisades Church A Nj Nonprofit Cor NJ$146,305 President $40,000 $35,629 2023
Friends Church Extension Fund OR$146,565 Treasurer $10,000 $8,999 2024
Trowbridge Ministries AZ$146,613 President $32,299 $30,100 2024
New Sower Christian Church Cor NY$146,635 Teacher Minist $28,300 $25,512 2023
David Crain New Life Ministries TX$146,736 President $34,054 $33,009 2024
Tommy Bates Ministries Inc KY$147,112 President/trus $14,000 $15,006 2023
Faith & Philanthropy Institute TX$140,383 President & Ceo $95,794 $92,855 2024
Ministerio Internacional Evangelio MA$149,224 President $32,600 $28,387 2024
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $29,596 2024
Ministerios Roca De Salvacion Inc NY$137,979 President $21,000 $18,931 2023
Cbs Lebanon Inc TX$150,137 President & Ceo $102,000 $101,790 2023
One Accord Ministries CO$151,007 Office Manager $28,000 $26,785 2023
Ministerio Internasional Puert NJ$151,578 President $41,600 $37,054 2023
Mark A Sutton Ministries FL$135,832 President $86,094 $78,372 2024
Jay Eberly Ministries Inc IA$151,928 Director $57,147 $60,633 2024
Apache Youth Ministries Inc AZ$152,287 Program Coordinator $43,390 $41,630 2023
Blue Ocean Faith CA$152,755 Executive Director $124,669 $107,397 2023
Icthus Ministries Inc NC$134,178 Directorpresident $43,540 $43,594 2024
Wheel Power Christian Cyclists Inc VA$133,225 Vp/treasurer $42,147 $39,434 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default25th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted24th

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 (Seung Jin Paik) 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 10, 2026, comparing compensation against 160 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 25th 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 10, 2026.