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PeerBasis
Compensation Comparability Determination

Korean Christian Broadcasting

Executive Director / CEO

EIN 954707065
CA · NTEE X84
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chul W Nam, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 379 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

379 organizations qualified on sector, size, and geography 379 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $272,378 $36,000
$7,17710th
$16,51225th
$33,976Median
$57,35875th
$82,34590th
$36,000This org · 53rd
p10$7,177
p25$16,512
p50$33,976
p75$57,358
p90$82,345
$36,000

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
Todd Bailey Ministries Inc CO$94,353 President $35,600 $38,398 2024
Gap Kingdom Ministries VA$95,003 Pastor & Director $2,985 $3,338 2023
Happy Caldwell Ministries Inc AR$95,305 President $85,000 $107,472 2024
Song And Spirit Inc MI$93,739 Vice President $38,100 $44,236 2024
The Theosophy Company CA$95,337 Trustee $31,200 $30,305 2024
Buddhist Peace Fellowship CA$93,620 President $879 $854 2024
Iglesia Cristiana La Familia De Dios Corp GA$93,312 Pastor $63,334 $71,632 2024
Partners In Christ TN$93,259 Executive Director $35,000 $42,605 2023
Youth On The Move Usa Inc FL$96,166 President $36,000 $39,165 2023
Light Of The World Evangelization IL$96,199 Executive Di $70,000 $75,415 2025
Washington Prayer Coalition VA$92,843 Director $9,000 $9,775 2024
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $9,232 2024
The Beth El Endowment Foundation CA$96,324 Treasurer $67,184 $67,184 2023
Orchard Ministries NM$96,354 President $43,314 $52,403 2024
Omkwm CA$92,709 Cfo $36,000 $34,967 2024
Sandra Hancock Ministries Inc TN$92,685 President $1,800 $2,128 2024
Abundant Life Community Church VT$92,677 President $48,000 $54,345 2024
Ethiopian Outreach Ministry PA$96,611 Executive Director $34,272 $38,445 2024
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $148,285 2024
Church Health Ministries TX$96,621 Executive Di $12,994 $14,621 2024
New Light Assembly NY$96,756 President $18,550 $19,412 2023
High Rock Missionary Baptist Church MD$97,090 Pastor $18,360 $19,308 2024
Lutheran Ministry Foundation NE$97,157 Director $77,428 $91,261 2025
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $33,825 2024
Heart To Heart Inc A Catholic Media Ministry IL$91,859 Director $62,223 $67,036 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default53rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted49th

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 (Chul W Nam) 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 379 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 53rd 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.