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PeerBasis
Compensation Comparability Determination

Joy Research And Service Center For The Disabled Inc

Executive Director / CEO

EIN 912162388
CA · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jinhee Kim, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,688 total compensation of comparable organizations → $109,695 $15,000
$21,47510th
$27,34425th
$45,798Median
$71,08975th
$78,98590th
$15,000This org · 8th
p10$21,475
p25$27,344
p50$45,798
p75$71,089
p90$78,985
$15,000

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 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
Fraser Independent Living Project Iv MN$177,208 Ceo/secretary $25,655 $29,357 2024
Alaska Association On AK$185,629 Executive Dir. $87,500 $99,740 2023
The Arc Of Blair County PA$175,579 Executive Director $45,741 $52,825 2024
Council On Developmental KY$174,468 Ceo $78,750 $100,875 2023
Deaf Service Center Of Lake County FL$187,749 President $10,000 $10,879 2024
Kane Homes Association IL$189,878 Secretary/treasurer $12,317 $14,438 2023
Asi - Birmingham Inc MN$171,740 President/tr $65,715 $77,419 2023
Detour Company Theater Inc AZ$193,008 Executive Director $31,250 $33,907 2025
Otsar Corp NY$167,592 Executive Director $32,521 $34,032 2024
The Right Path Riding Academy Inc OK$194,904 Director Of Operations $34,946 $44,563 2024
Attleboro Enterprises Properties Inc MA$166,458 Secretary $21,242 $22,758 2023
Tenth And Lami Inc MO$163,650 President & Ceo $19,685 $24,858 2023
Suburban Adult Services Foundation Inc NY$198,301 President & Ceo $42,362 $44,330 2024
Heather Apartment Associates WA$160,834 President And Ceo $24,457 $26,106 2023
High Rise Day Habilitation Center TX$201,293 Exec Director $38,400 $45,798 2023
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $79,377 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $69,962 2024
Walla Walla Valley Disability Network WA$203,091 Former Executive Director $24,420 $25,319 2024
Pasadena Supportive Housing MN$204,006 President/tr $68,006 $75,814 2025
Creative Citizen Studios PA$204,801 Executive Di $33,889 $38,128 2025
Connectability Inc GA$207,067 Executive Dir. $21,900 $25,501 2024
Nashville Supportive Housing Inc MN$153,326 President/tr $65,715 $77,419 2023
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $55,193 2024
Reach Me OH$211,029 Executive Director $27,500 $33,731 2024
Fraser Independent Living Project Iii MN$212,562 Ceo/secretary $25,655 $29,357 2024

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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted6th

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 (Jinhee 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 53 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 8th 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.