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PeerBasis
Compensation Comparability Determination

Utah Nihongo Hoshuukou

Executive Director / CEO

EIN 450701314
UT · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tsutomu Matsuzawa, Executive Director / CEO ($5,410) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tsutomu Matsuzawa — reported title “Board member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,617 total compensation of comparable organizations → $140,009 $5,410
$18,79610th
$30,09925th
$44,977Median
$65,26475th
$79,71190th
$5,410This org · 0th
p10$18,796
p25$30,099
p50$44,977
p75$65,264
p90$79,711
$5,410

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 UT 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
The Kids Int'l Weekend School Inc NJ$217,560 President $24,110 $21,654 2023
Woolly Farms Foundation KS$220,051 President $31,110 $32,838 2024
The Uniquely Abled Project CA$210,569 Founder & Pres. $38,433 $32,426 2024
Re The Regenerative School TN$210,456 Director $60,645 $64,123 2023
Illinois Special Education Charter IL$210,000 Executive Director $110,357 $109,137 2023
Accorda Music Thanatology Inst NV$209,536 Exec Director $31,200 $30,557 2024
Dahlia Montessori NJ$223,136 Vice President $57,210 $49,908 2024
Interplay Orchestra Inc MD$208,276 Secretary - Partial Year $18,000 $16,442 2024
Lotus Montessori Academy Inc MA$224,038 President $36,923 $33,376 2023
Institute Of Arts Music & Science CA$207,449 Director $48,000 $40,497 2024
Resoarces Inc KY$224,564 Executive Director $45,760 $48,035 2024
Appalachian Banner Academy TN$225,870 Executive Director $8,325 $8,550 2024
Young Scientist Academy NC$204,796 Director $52,083 $51,225 2025
Enlighten Learning Resource Inc CA$204,112 Executive Director And Tutor $53,760 $45,357 2024
Westside Support Services Foundation CA$227,652 Cfo $14,760 $12,453 2024
American Educational Studies Assoc IL$197,734 Executive Di $25,000 $24,014 2024
Dream Catcher Therapy Center Inc CO$235,687 Director $25,000 $24,114 2023
Monarch Home School Inc OH$238,294 President $64,246 $64,772 2025
Thrive International Programs Inc PA$193,202 Board Member And Executive Director Of Organization $28,435 $28,524 2023
Flame Lily Montessori CO$241,009 Director $55,000 $51,529 2024
Minnesota Yucai Chinese School MN$241,151 Chair Principal $38,721 $37,383 2024
Montessori Intergenerational Learning Communities CO$242,078 Ceo $72,229 $67,670 2024
Goldenrod Montessori OH$242,242 Head Of Scho $39,655 $41,037 2024
Fdr Corp NV$181,714 Corporate Officer $39,798 $38,977 2024
The Shooting Star Foundation Inc MN$250,498 Executive Director $38,010 $36,697 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Tsutomu Matsuzawa) 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 51 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,410 is reasonable (approximately the 0th 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.