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PeerBasis
Compensation Comparability Determination

Jccc Foundation

Executive Director / CEO

EIN 363738061
IL · NTEE B82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tetsuro Mitani, Executive Director / CEO ($39,550) against every comparable organization that fit the selection criteria — 154 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: Tetsuro Mitani — reported title “SECRETARY/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

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$382 total compensation of comparable organizations → $194,704 $39,550
$5,82310th
$15,68925th
$37,688Median
$62,17675th
$89,03790th
$39,550This org · 53rd
p10$5,823
p25$15,689
p50$37,688
p75$62,176
p90$89,037
$39,550

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 IL 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
Cste Foundation Inc GA$178,603 Executive Director $195,996 $194,704 2024
Supportability CA$178,834 President $33,000 $28,153 2024
Iald Education Trust Fund IL$179,146 Executive Director $12,729 $12,364 2024
Building Education Support Teams Inc PA$178,108 Chairperson $16,500 $16,737 2023
Casey Feldman Memorial Foundation PA$177,135 President/director $36,000 $35,469 2024
Maryland Association Of Certified Public MD$180,557 Ceo $24,437 $22,572 2024
Building Baja's Future $181,985 Managing Director $48,000 $46,623 2024
Livingston Arts Council Inc MI$182,835 Vp Programmi $56,704 $59,533 2023
Clifford H Ted Rees Jr Scholarship VA$184,100 Chief Operating Officer $38,351 $37,665 2023
Baton Rouge Epicurean Society LA$184,278 Executive Dir. $45,247 $49,225 2024
Minnesota Grocers Education Foundation MN$184,300 President $22,480 $22,594 2023
100 Black Men Of Savannah Inc GA$172,717 Executive Di $15,302 $15,650 2023
Ballet Yuma AZ$184,694 Company Manager $12,500 $11,877 2024
Union City Education Foundation Inc IN$185,146 President $12,200 $12,711 2024
Farther Foundation IL$187,088 President $7,500 $7,285 2024
Friends Of Monte Vista Choir CA$187,110 Fin'l Secretary $9,180 $7,832 2024
The Spaulding High School Scholarship Trust VT$187,214 Vice Chair $2,300 $2,287 2024
Cwa Joe Beirne Foundation DC$170,089 President $43,497 $37,711 2024
Alabama Realtors Foundation AL$169,425 Chief Exec O $21,621 $23,759 2023
Advancing Students Forward CA$189,082 Executive Dir. $78,500 $66,971 2024
Police Athletic League Of Philadelphia PA$189,686 Executive Director Thru 11/23 $2,185 $2,152 2024
Truckload Carriers Association VA$190,313 President $44,277 $42,238 2024
Montana State Elks Association MT$190,394 Treasurer $2,000 $2,076 2025
The Worth & Dot Howard Foundation AZ$190,754 President $55,000 $53,803 2023
The Rev John P Smyth Standing Tall IL$166,175 Executive Dir. $52,164 $52,164 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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)51st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted69th

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 (Tetsuro Mitani) 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 154 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,550 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.