Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Arigatou International-new York Inc

Executive Director / CEO

EIN 270483666
NY · NTEE P30
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Rebeca Rios-kohn, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebeca Rios-kohn — reported title “DIRECTOR OF SECRETARIA”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $261,893 $100,000
$21,96010th
$44,73625th
$73,085Median
$99,20375th
$121,20590th
$100,000This org · 76th
p10$21,960
p25$44,736
p50$73,085
p75$99,203
p90$121,205
$100,000

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 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
Empower Sports Corporation OH$368,697 Executive Dir. $78,000 $94,125 2023
West End Center Inc GA$367,807 Executive Director $30,788 $35,270 2023
Worthy Of Love CA$369,020 President $83,000 $79,314 2024
Pop-up Birthday Foundation TX$367,410 Exec Director $65,000 $74,080 2023
Morven Park Inc VA$369,909 Secretary $13,871 $14,821 2024
Shout Inc CO$366,563 Utah Executive Director $110,000 $116,726 2024
Childrens Book Project CA$370,560 Board Member $21,245 $20,902 2023
International Association For Child Aid CA$365,647 President $65,000 $62,114 2024
Children's Learning Center Of MO$365,464 Executive Di $58,333 $68,373 2024
Virgin Valley Family Services Inc NV$363,388 President $34,320 $38,070 2024
Court Appointed Special Advocates Of Paulding County Inc GA$362,544 Executive Director $61,000 $67,876 2024
Campaign For Children And Families CA$374,666 Secretary $80,643 $77,062 2024
Stronger Than My Father TN$361,773 President $67,300 $80,599 2023
Magnolia Counseling CA$375,501 President $123,850 $118,350 2024
Children's Focus Foundation DC$360,604 President $89,500 $89,483 2023
Citykids Foundation Inc NY$357,952 President $10,800 $10,800 2024
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $80,116 2024
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $72,806 2023
Alpha House MO$379,702 Executive Director $43,922 $50,155 2025
Youth4youthaz AZ$381,548 Executive Dir $154,767 $164,717 2024
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $84,984 2024
Children's Institute Of Watts CA$383,797 President $61,573 $60,577 2023
Joshua Community Connectors Inc KY$351,555 Executive Director $96,800 $118,490 2023
Rick's Place Inc MA$385,376 Exec. Director $76,746 $78,575 2023
Carters Crew AR$350,867 President $674 $863 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 default76th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted73rd

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 (Rebeca Rios-kohn) 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 178 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 76th 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.