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PeerBasis
Compensation Comparability Determination

Japanese Embroidery Center Inc

Executive Director / CEO

EIN 582172689
GA · NTEE A40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Arata Tamura, Executive Director / CEO ($59,629) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Arata Tamura — reported title “BD OF DIRECTORS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $98,548 $59,629
$8,57110th
$21,88625th
$34,501Median
$57,83375th
$76,85690th
$59,629This org · 77th
p10$8,571
p25$21,886
p50$34,501
p75$57,833
p90$76,856
$59,629

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 GA 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
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $47,216 2023
Project Snap MI$205,925 Ceo $95,784 $98,326 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $10,548 2024
Wartists Inc VA$189,850 President $29,000 $27,848 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $57,267 2023
Indy Convergence Inc IN$187,607 Managing Director $12,445 $13,438 2023
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $31,917 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $47,479 2024
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $55,430 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $64,930 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,354 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $34,552 2024
Gallery Route One CA$224,306 Executive Dir. $40,174 $34,501 2024
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $14,110 2023
The Sculpture Center OH$226,726 Executive Di $66,626 $72,255 2023
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $70,232 2024
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $29,382 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $32,901 2025
Maine Crafts Association ME$233,069 Executive Director $20 $21 2023
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $24,795 2024
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $14,830 2023
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $13,682 2024
Open Studios Inc CO$238,827 Executive Director $55,000 $54,000 2023
Lexington Art League Inc KY$239,202 Executive Director $56,100 $58,398 2025
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $83,378 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default77th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted74th

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 (Arata Tamura) 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 47 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,629 is reasonable (approximately the 77th 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.