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PeerBasis
Compensation Comparability Determination

Jesus Center Church Inc

Executive Director / CEO

EIN 901005579
GA · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Young Soo Min, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Young Soo Min — 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,048 total compensation of comparable organizations → $206,041 $18,000
$31,39910th
$41,07325th
$61,771Median
$97,66975th
$123,97390th
$18,000This org · 9th
p10$31,399
p25$41,073
p50$61,771
p75$97,669
p90$123,973
$18,000

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 GA 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
Mdc Today Foundation Inc GA$415,921 President $206,041 $206,041 2023
Jabbock Ministries Inc GA$420,341 Director $36,000 $36,000 2023
Conexion Training Inc GA$430,212 President $101,469 $98,558 2024
Grace Ministries International Inc GA$398,621 Executive Dir. $44,510 $43,233 2024
Pact Ministry Inc GA$439,827 President $127,927 $124,257 2024
Northeast Taiwan Christian Association Inc GA$370,256 Director Chairman Contractor $42,000 $40,795 2024
Christ Apostolic Church (Cac) Atlant GA$360,100 Pastor $118,800 $118,800 2023
L2l Inc GA$351,567 Metro Co-director $81,894 $81,894 2023
Word Alive Ministries GA$350,553 President $81,000 $78,676 2024
New Alliance Missionary Church Inc GA$479,882 Pastor $53,541 $53,541 2023
Vision Street Ministries Inc GA$346,018 President $95,000 $95,000 2023
Hands And Feet Ministries Inc GA$499,523 Board Member $43,238 $41,998 2024
David George World Ministries Inc GA$501,079 President $139,064 $135,074 2024
Refiners House GA$322,813 President Ceo $41,905 $41,905 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $30,888 2024
Mekane Selam St Michael The Ethiopian Orthodox Te GA$526,582 Priest $48,000 $46,623 2024
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $14,048 2023
Great Exchange Inc GA$299,254 Director $70,000 $70,000 2023
New Name Counseling And Teaching Center GA$292,448 President/executive Direct $125,000 $121,414 2024
New Days Church Inc GA$547,053 Pastor $39,600 $39,600 2023
Truth Tabernacle Of Praise Inc GA$282,011 Senior Pastor $96,250 $93,489 2024
Mount Zion Second Baptist Church GA$279,654 Custodian $15,818 $15,818 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted9th

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 (Young Soo Min) 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 22 similarly situated organizations (Same NTEE sector (X21) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 9th 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.