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PeerBasis
Compensation Comparability Determination

A Kernel Of Wheat Christian Ministries

Executive Director / CEO

EIN 954836207
CA · NTEE X83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Muhsun Pan, Executive Director / CEO ($17,000) against every comparable organization that fit the selection criteria — 361 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

361 organizations qualified on sector, size, and geography 361 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $280,423 $17,000
$7,13710th
$15,44225th
$33,505Median
$56,80475th
$83,94490th
$17,000This org · 26th
p10$7,137
p25$15,442
p50$33,505
p75$56,804
p90$83,944
$17,000

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
Bodhivastu Foundation For Enlightened NY$90,215 Director- Till June 2024 $13,088 $13,696 2024
Lee Interfaith For Empowerment Inc FL$90,409 Lead Organizer $16,733 $18,204 2024
Institute For The Public Understanding Of The Bible AL$89,585 Executive Director & President Of The Board $78,400 $100,985 2023
Triumphant Mercy Ministries Inc AL$89,471 President/di $135,000 $173,889 2023
Fit-2-serve Inc IL$89,329 Executive Director $41,325 $47,049 2024
Legacy Of Leadership International CO$89,290 President $45,300 $51,789 2023
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $51,600 2024
Point Of Change Jail And Street Ministry Inc MD$91,148 Founder, Sr. Pastor, Executive Director $46,251 $50,076 2024
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $46,763 2025
St Joseph Of Optina Russian Orthodox Church VA$88,739 Priest $15,600 $17,959 2023
All Will Know Him Inc FL$91,531 Director $7,090 $7,713 2024
Little Pee Dee Baptist Association SC$88,585 Executive Board Member $150 $181 2024
Gulfside Association Of The United Methodist Church Inc MS$91,603 Executive Director $35,000 $45,143 2024
Daren Lindley Ministries Inc TX$88,482 President $71,852 $85,694 2023
Christian Vision Inc HI$91,692 President $12,000 $12,442 2024
One More Church Inc IN$91,745 Executive Director $67,634 $85,039 2023
Christian Television Network Of Mississippi Inc FL$88,353 President $7,630 $8,546 2023
Loxafamosity Ministries Inc SC$88,348 President $90,809 $109,711 2024
Heart To Heart Inc A Catholic Media Ministry IL$91,859 Director $62,223 $69,016 2025
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $34,825 2024
Berea Interfaith Task Force For Peace KY$88,255 Vice President $31,515 $39,211 2024
Barrett International Ministries OH$88,009 Pastor $21,900 $27,656 2023
Church Of Judah Worship Center Inc AL$87,772 President $9,000 $11,260 2024
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $152,664 2024
Gathering Of Leaders TX$87,582 Ex Officio $1,000 $1,193 2023

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 default26th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted24th

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 (Muhsun Pan) 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 361 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,000 is reasonable (approximately the 26th 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.