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PeerBasis
Compensation Comparability Determination

Jb Line Inc

Executive Director / CEO

EIN 455213299
MA · NTEE P99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Satoko Watanabe, Executive Director / CEO ($35,190) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$330 total compensation of comparable organizations → $194,622 $35,190
$3,38010th
$15,74925th
$31,010Median
$54,04675th
$73,06490th
$35,190This org · 55th
p10$3,380
p25$15,749
p50$31,010
p75$54,046
p90$73,064
$35,190

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 MA 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
Conaxion Inc CA$126,782 President $23,500 $22,582 2023
Christian Social Services Cent KY$128,678 Director $32,954 $37,282 2025
By Their Side Inc MD$121,317 Executive Director $80,943 $81,796 2024
On Our Own Of Cecil County Inc MD$133,190 Executive Director $33,195 $34,536 2023
Vermont Association Of Senior Centers And Meal Providers VT$113,923 Ex. Director $65,810 $71,598 2024
Upstream Access OR$137,544 Secretary $9,275 $9,310 2024
Roger L Von Amelunxen Foundation Inc NY$137,553 Vice-pres,secretary & Dire $18,200 $17,777 2024
H2o Missions Inc OH$111,877 Treasurer/se $32,400 $37,092 2024
Alpha Family Center Of MI$111,253 Executive Di $11,075 $12,356 2024
Interplanetary Help Desk TX$139,534 President $24,401 $27,162 2023
Foundations For Living Inc GA$110,518 Director $47,499 $51,623 2024
The Literacy Center For Dyslexia I FL$141,696 President $6,625 $6,727 2024
Pacific Living Alternatives CA$107,366 President & Ceo $31,801 $29,682 2024
Fairmont Area Kinship Inc MN$105,789 Executive Di $22,959 $25,246 2023
Masons Mission Foundation Inc NY$104,780 President $15,800 $15,433 2024
Thrive 360 Ministries Inc FL$146,224 President $75,324 $76,485 2024
Lafayette Fire Department Relief MN$148,445 Secretary $300 $330 2023
Fiona Jackson Center For Pregnancy Inc FL$97,152 Exec Director $41,356 $43,234 2023
Long Island Coalition Against Bullying NY$153,708 Executive Director $56,160 $54,853 2024
Tri County Community Health Fund WA$154,307 Director $57,970 $56,100 2024
Manda Strong Foundation Inc TX$95,458 Executive Director $15,000 $16,698 2023
Communities Of Belonging WA$156,768 Executive Director $65,000 $62,902 2024
The Seven Project Inc FL$156,972 Chief Executive Officer $17,800 $18,608 2023
Pottsville Firemans Relief Trust PA$93,437 Treasurer $1,500 $1,617 2024
Ma Hilas Heart Project Foundation TX$159,688 President & Ceo $180,000 $194,622 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default55th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted50th

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 (Satoko Watanabe) 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 38 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,190 is reasonable (approximately the 55th 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.