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PeerBasis
Compensation Comparability Determination

Korea Creative Content Agency Inc

Executive Director / CEO

EIN 993353482
NY · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yang Hwan Lee, Executive Director / CEO ($11,950) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$805 total compensation of comparable organizations → $126,724 $11,950
$12,38810th
$29,36625th
$52,869Median
$71,14675th
$80,91890th
$11,950This org · 10th
p10$12,388
p25$29,366
p50$52,869
p75$71,146
p90$80,918
$11,950

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 NY 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
Create Wisconsin Inc WI$270,848 Executive Dir. $61,667 $71,271 2024
Teen Start Program OH$270,544 Greathouse $10,367 $12,510 2023
On Our Own Of Roanoke Valley Inc VA$269,820 Exec Director $56,423 $60,289 2024
Southern Shakespeare Company FL$269,432 Executive Director $41,082 $42,709 2024
Center Stage Inc MS$269,178 Artistic Director $33,034 $39,667 2025
Love Bldg Incorporated MI$268,289 Executive Director 18 Million Rising $11,004 $12,941 2023
Wi Fairs Inc WI$274,828 Executive Di $33,000 $38,140 2024
Academy Of Criminal Sciences MD$275,171 Exec. Dir. $77,000 $79,665 2024
Studio 395 Foundation CA$265,130 Ceo $39,520 $37,765 2024
Arts In Health Ocala Metro Inc FL$278,656 Executive Di $75,140 $80,423 2023
Art Camp 504 LA$262,363 Executive Director $51,150 $62,330 2024
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $39,844 2023
Minnesota Council Of Teachers Of Mathematics MN$281,564 Executive Director $11,220 $12,631 2023
Sacred Lands Conservancy WA$258,606 President $16,800 $16,645 2024
Recreation Foundation Inc OR$286,403 President $30,000 $31,741 2023
Bailey Foundation MO$255,540 Executive Director $44,880 $54,159 2023
Save The Hampton House Incorporated IL$287,280 President And Chairman $48,846 $54,713 2023
Ssj Inc OR$254,528 Executive Dir. $66,600 $70,466 2023
Leu Civic Center Inc IL$288,552 Executive Di $34,774 $37,833 2024
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $49,191 2023
Denver Architecture Foundation CO$253,046 Executive Dir. $66,975 $73,169 2023
Portsmouth Museums Foundation VA$290,118 Interim Executive Director $53,840 $57,529 2024
City Of Miami Black Police Precinct FL$292,864 Executive Di $83,077 $86,368 2024
Territory Nfp IL$249,132 Executive Director $66,221 $72,046 2024
Arts In Ct CT$246,837 Executive Di $74,366 $79,442 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default10th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted7th

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 (Yang Hwan Lee) 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 90 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,950 is reasonable (approximately the 10th 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.