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PeerBasis
Compensation Comparability Determination

Tohkon Judo Academy Inc

Executive Director / CEO

EIN 363794538
IL · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Tono, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $175,288 $50,000
$2,59510th
$8,07325th
$18,535Median
$34,25575th
$70,52990th
$50,000This org · 84th
p10$2,595
p25$8,073
p50$18,535
p75$34,255
p90$70,529
$50,000

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 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
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $9,788 2024
South Shore Womens Hockey League MA$276,882 President $250 $223 2025
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $9,562 2024
Bismarck Marathon ND$276,007 Managing Member $69,283 $77,337 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $21,554 2025
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $37,050 2023
Central States Winter Tournament MO$269,844 President/director $15,000 $16,637 2023
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $13,725 2023
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $15,256 2023
Mdfc Legends United TX$261,958 President $15,264 $15,531 2024
Quadball Inc NY$299,818 Chief Executive Officer $23,904 $21,405 2025
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,233 2024
Time To Shine United Inc FL$302,913 Executive Director $12,000 $11,805 2023
Hawaii Surfing Association HI$258,158 President & Director $26,003 $24,380 2023
Casper Boxing Club WY$253,546 Executive Director $36,923 $40,217 2024
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $36,890 2024
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $67,611 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $50,874 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,795 2025
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $17,034 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,933 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $37,784 2024
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $209 2025
The Iowa State Pool Players IA$317,485 President $750 $814 2025
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $33,217 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default84th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Douglas Tono) 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 68 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 84th 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.