Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Japan America Society Of Colorado

Executive Director / CEO

EIN 841125146
CO · NTEE Q200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claudine Locascio, Executive Director / CEO ($91,264) 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 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Claudine Locascio — 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

$698 total compensation of comparable organizations → $235,471 $91,264
$15,69210th
$28,21525th
$71,280Median
$96,80375th
$132,01390th
$91,264This org · 66th
p10$15,692
p25$28,215
p50$71,280
p75$96,803
p90$132,013
$91,264

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 CO 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-american Society OH$325,902 Executive Di $30,227 $32,528 2025
Identity Mission NC$326,517 President $24,470 $27,147 2023
The Fountain For The Natural OR$322,044 President $700 $698 2023
Love Must Act Inc KY$335,584 President $25,500 $28,571 2024
The Tamarindo Foundation Inc IN$346,182 Executive Director $120,753 $132,802 2024
Global Philadelphia Associaton Inc PA$349,036 President $110,000 $117,779 2023
Interfaith Peace Builders DC$293,845 Managing Director (Thru 11/22) $78,218 $73,696 2023
Gulf Coast Citizen Diplomacy Council Inc FL$291,084 Executive Director $70,965 $69,525 2024
Idti Inc FL$284,476 International Consultant $127,500 $124,913 2024
Tulsa Global Alliance OK$283,856 Executive Director $36,755 $42,208 2024
Macgillivray Freeman Films Educational CA$275,528 Co-executive Director $16,500 $14,859 2024
Arbol De Vida TX$376,552 President $42,000 $42,685 2025
Manhattan His Association KS$265,413 Executive Director/secretary $65,500 $71,895 2025
The Japan America Society Of Kentucky KY$391,431 Executive Director $81,565 $94,088 2023
Just Foreign Policy DC$397,148 Executive Director $94,167 $88,723 2023
Osgood Center For International Studies DC$241,075 President $75,000 $70,664 2023
Santa Cruz Breakers Inc CA$238,817 Board Member $30,000 $26,320 2025
Civil Society Institute Inc MA$413,467 President & Exec. Director $251,262 $235,471 2024
Damou Christian Mission Inc IN$236,641 Field Director $22,300 $25,250 2023
Oxford Consortium For Human Rights Inc CT$232,113 Treasurer (Former) $10,000 $9,778 2024
Inside The Middle East Inc MD$230,928 President $15,350 $15,408 2023
American Mandarin Society VA$421,218 Executive Di $84,000 $87,082 2023
The Hyogo Business & Cultural Center WA$225,136 Executive Director $107,805 $98,063 2025
Japan America Society Of So California CA$428,314 Executive Director $19,681 $18,247 2023
Aice Inc MD$223,203 Executive Director $166,818 $162,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default66th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted66th

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 (Claudine Locascio) 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 $91,264 is reasonable (approximately the 66th 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.