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PeerBasis
Compensation Comparability Determination

Send A Cow Inc

Executive Director / CEO

EIN 464096938
VA · NTEE Q20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of J Michael Coburn, Executive Director / CEO ($90,976) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: J Michael Coburn — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,897 total compensation of comparable organizations → $227,136 $90,976
$25,00810th
$38,78125th
$80,797Median
$103,73375th
$124,84490th
$90,976This org · 68th
p10$25,008
p25$38,781
p50$80,797
p75$103,733
p90$124,844
$90,976

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 VA 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
Japan America Society Of Oregon OR$490,048 Executive Director $103,108 $96,324 2024
Cair Michigan Inc MI$470,606 Executive Officer $89,539 $92,971 2024
Immigrant Solidarity Dupage IL$458,275 President $82,954 $82,040 2024
Japan-america Society Of TX$513,657 Pres - Part Yr $101,479 $102,117 2024
Educators Institute For Human Rights In DC$434,112 Executive Director $175,487 $154,914 2024
Unidosnow Inc FL$430,469 Executive Director $124,062 $117,243 2024
Japan America Society Of So California CA$428,314 Executive Director $19,681 $17,601 2023
Facts And Logic About The CA$541,460 President $86,845 $77,667 2023
Japan-america Society Of Houston TX$542,721 Executive Director $90,000 $90,566 2024
Greater Columbus Sister Cities OH$546,505 Executive Director $103,896 $110,699 2024
American Mandarin Society VA$421,218 Executive Di $84,000 $84,000 2023
Center For International Experiential CA$547,653 Executive Director $128,875 $111,949 2024
Civil Society Institute Inc MA$413,467 President & Exec. Director $251,262 $227,136 2024
Saage International CO$564,318 Ceo $40,000 $38,584 2024
Just Foreign Policy DC$397,148 Executive Director $94,167 $85,583 2023
Us Asia Institute DC$573,514 Presidentsecretarytrustee $123,000 $108,581 2024
The Japan America Society Of Kentucky KY$391,431 Executive Director $81,565 $90,758 2023
Ukraine Freedom Project VA$577,612 Treasurer $81,000 $78,676 2024
Sons Of Norway Foundation MN$589,902 Foundation Director $30,051 $29,871 2024
Arbol De Vida TX$376,552 President $42,000 $41,174 2025
Associacion De Mexicanos En Carolina Del Norte Amerxcan NC$599,161 Director $20,000 $21,403 2023
Transatlantic Policy Network DC$599,211 President $22,028 $20,020 2023
The Project On Middle East Democracy Inc DC$600,167 Executive Director $171,300 $155,685 2023
Chile Massachusets Alliance Inc MA$604,274 Executive Di $75,345 $70,122 2023
The Children's Home Project AZ$605,601 President $24,600 $24,503 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default68th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted64th

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 (J Michael Coburn) 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 44 similarly situated organizations (Same NTEE sector (Q20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,976 is reasonable (approximately the 68th 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.