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PeerBasis
Compensation Comparability Determination

La Prayer Mountain

Executive Director / CEO

EIN 953945576
CA · NTEE X21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Grace Hong, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,000 total compensation of comparable organizations → $128,351 $9,000
$13,06210th
$34,77825th
$41,685Median
$65,12975th
$78,68290th
$9,000This org · 6th
p10$13,062
p25$34,778
p50$41,685
p75$65,129
p90$78,682
$9,000

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
Compassion Bridges CA$181,423 President $34,600 $35,622 2023
Chinese Outreach CA$163,643 Program Producer $32,246 $32,246 2024
Onesimus Ministry CA$162,845 Rev. & President $43,680 $44,970 2023
Blue Ocean Faith CA$152,755 Executive Director $124,669 $128,351 2023
Strategic Communications Group CA$203,762 President $13,718 $14,123 2023
Christian Evangelism And Discipleship For America Inc CA$212,871 Program Director $71,213 $73,316 2023
Sankata Moachana Hanuman Temple Inc CA$214,119 Trustee/priest $50,666 $50,666 2024
Ministerio Gloria De Sion Inc CA$221,690 President $36,000 $37,063 2023
Care Corps International Inc CA$222,906 Exec Dir $84,000 $84,000 2024
Clay Music CA$227,900 President $62,400 $62,400 2024
Iglesia De Dios Pentecostes Aposento Alto CA$238,061 Chief Executive Officer $36,000 $36,000 2024
Los Angeles Immanuel Mission Church CA$240,968 Ceo $12,000 $12,000 2024
Family Rescue Center CA$242,140 Executive Director $2,000 $2,000 2024
Great Among The Nations Inc CA$254,918 President $47,387 $47,387 2024
Discovering Truth Ministries CA$262,786 President & Ceo $73,363 $73,363 2024
Black Sheep Motorcycle Ministry CA$263,559 President $38,400 $38,400 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
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 (Grace Hong) 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 16 similarly situated organizations (Same NTEE sector (X21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 6th 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.