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PeerBasis
Compensation Comparability Determination

Mal 46

Executive Director / CEO

EIN 922749218
CA · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of To Kyong Kyong, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: To Kyong Kyong — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,863 total compensation of comparable organizations → $267,698 $70,000
$6,40410th
$15,35725th
$33,789Median
$60,79775th
$85,41290th
$70,000This org · 82nd
p10$6,404
p25$15,357
p50$33,789
p75$60,797
p90$85,412
$70,000

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
Taylor Belle Foundation Inc FL$124,183 Director $9,395 $10,221 2024
Life Bridge Inc NH$121,709 Executive Director $65,580 $72,198 2023
Tri It For Life NC$119,808 Executive Director $23,450 $28,060 2024
Healing Vine Harbor Inc NC$119,646 Executive Director $53,192 $65,529 2023
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,863 2025
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $30,061 2024
Science Play-space Initiative Spi OH$131,287 Executive Di $46,800 $57,404 2024
Pathway Community Foundation Corporation NC$131,411 President And Director $45,000 $53,847 2024
Strategem Learning CA$131,865 President/exec. Dir. $20,769 $21,382 2023
Pivotal Point Enterprises Inc FL$131,964 Executive Director $20,775 $22,602 2024
American Pillars Education Fd TN$114,610 Vice President $69,093 $84,107 2024
Society Of Health And Physical MI$113,768 Executive Di $18,600 $22,233 2024
Family Montessori Of Lebanon Inc OH$112,875 Executive Director $33,396 $40,963 2024
Idea Center Inc KS$112,799 Executive Director $25,000 $30,472 2025
Stamford Polish Saturday School Inc CT$134,652 Director Of Spss $9,781 $10,620 2024
Montezuma Schools Inc AZ$134,683 Manager $21,000 $24,079 2023
Uca Tutorial Inc TN$111,604 President $35,781 $42,434 2025
Germination Project PA$135,253 Executive Di $96,000 $114,143 2023
Alabama Association For Supervision And AL$111,360 Ex Director $26,000 $33,490 2023
Cas Foundation Inc CT$111,311 Executive Dir. $30,483 $34,076 2023
Mosaic Housing Corp Xxii - Logan NE$108,255 President $26,896 $33,501 2024
Confrerie De La Chaine Des Rotisseurs NJ$108,104 Executive Director $16,971 $17,548 2024
The Gardiner Foundation NY$139,362 President $4,000 $4,186 2024
The Human Potential Center TX$107,137 Executive Director $4,244 $5,061 2023
Rural Alliance WA$139,800 President $82,202 $85,230 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 default82nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted70th

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 (To Kyong Kyong) 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 92 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 82nd 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.