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PeerBasis
Compensation Comparability Determination

Japan Icu Foundation Inc

Executive Director / CEO

EIN 134158264
NY · NTEE T21
FY ending 2024-03-31
June 13, 2026

This analysis benchmarks the total compensation of Paul Hastings, Executive Director / CEO ($240,544) against every comparable organization that fit the selection criteria — 681 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

681 organizations qualified on sector, size, and geography 681 within the band form the benchmarked peer set.

Distribution of comparable compensation

$750 total compensation of comparable organizations → $482,627 $240,544
$24,45710th
$58,98325th
$104,538Median
$150,25175th
$207,64590th
$240,544This org · 93rd
p10$24,457
p25$58,983
p50$104,538
p75$150,251
p90$207,645
$240,544

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
Texas State History Museum Foundation TX$1,590,256 Executive Director $128,496 $142,245 2024
Meuse Family Foundation OH$1,590,964 Asst Secretary $107,467 $125,963 2024
Olympic College Foundation WA$1,593,502 President Of Olympic Colle $54,446 $55,538 2023
Malama Loko Ea Foundation HI$1,593,796 Executive Di $109,442 $108,434 2024
La Plaza Inc IN$1,595,754 President And Ceo $154,865 $180,732 2024
🔒 676 more comparable organizations — included in the purchased report

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 default93rd
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted77th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 681-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.