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PeerBasis
Compensation Comparability Determination

The Japan America Society Of Kentucky

Executive Director / CEO

EIN 611134245
KY · NTEE Q20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Arhur David Carpenter, Executive Director / CEO ($81,565) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Arhur David Carpenter — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$605 total compensation of comparable organizations → $204,129 $81,565
$23,65710th
$36,90125th
$76,203Median
$98,05875th
$107,99590th
$81,565This org · 59th
p10$23,657
p25$36,901
p50$76,203
p75$98,058
p90$107,995
$81,565

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 KY 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
Just Foreign Policy DC$397,148 Executive Director $94,167 $76,914 2023
Arbol De Vida TX$376,552 President $42,000 $37,004 2025
Civil Society Institute Inc MA$413,467 President & Exec. Director $251,262 $204,129 2024
American Mandarin Society VA$421,218 Executive Di $84,000 $75,492 2023
Japan America Society Of So California CA$428,314 Executive Director $19,681 $15,818 2023
Unidosnow Inc FL$430,469 Executive Director $124,062 $105,367 2024
Global Philadelphia Associaton Inc PA$349,036 President $110,000 $102,103 2023
Educators Institute For Human Rights In DC$434,112 Executive Director $175,487 $139,223 2024
The Tamarindo Foundation Inc IN$346,182 Executive Director $120,753 $115,126 2024
Love Must Act Inc KY$335,584 President $25,500 $24,768 2024
Identity Mission NC$326,517 President $24,470 $23,534 2023
Japan America Society Of Colorado CO$326,000 Executive Director $91,264 $79,117 2024
Japan-american Society OH$325,902 Executive Di $30,227 $28,198 2025
Immigrant Solidarity Dupage IL$458,275 President $82,954 $73,731 2024
The Fountain For The Natural OR$322,044 President $700 $605 2023
Cair Michigan Inc MI$470,606 Executive Officer $89,539 $83,554 2024
Send A Cow Inc VA$484,115 Executive Director $90,976 $81,761 2023
Interfaith Peace Builders DC$293,845 Managing Director (Thru 11/22) $78,218 $63,887 2023
Japan America Society Of Oregon OR$490,048 Executive Director $103,108 $86,567 2024
Gulf Coast Citizen Diplomacy Council Inc FL$291,084 Executive Director $70,965 $60,271 2024
Idti Inc FL$284,476 International Consultant $127,500 $108,287 2024
Tulsa Global Alliance OK$283,856 Executive Director $36,755 $36,590 2024
Macgillivray Freeman Films Educational CA$275,528 Co-executive Director $16,500 $12,881 2024
Japan-america Society Of TX$513,657 Pres - Part Yr $101,479 $91,774 2024
Manhattan His Association KS$265,413 Executive Director/secretary $65,500 $62,325 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default59th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted59th

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 (Arhur David Carpenter) 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 32 similarly situated organizations (Same NTEE sector (Q20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,565 is reasonable (approximately the 59th 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.