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PeerBasis
Compensation Comparability Determination

Digital Business Research Corp

Executive Director / CEO

EIN 851297889
NY · NTEE P12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hirotaka Tanaka, Executive Director / CEO ($143,333) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Hirotaka Tanaka — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,644 total compensation of comparable organizations → $142,251 $143,333
$10,00110th
$21,75625th
$47,344Median
$73,30675th
$99,41990th
$143,333This org · 100th
p10$10,001
p25$21,756
p50$47,344
p75$73,306
p90$99,419
$143,333

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 NY 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
Always Endure TN$243,818 President/executive Director $60,000 $67,793 2024
The Angel Band Project MO$241,104 Executive Director $64,423 $75,511 2023
La La Land Foundation Inc NJ$240,947 Director $75,750 $72,699 2024
Gp Made Foundation Inc MO$251,724 Executive Director $34,175 $40,057 2023
Olive Osmond Hearing Fund Inc UT$251,897 Ceo $18,000 $19,803 2024
Childrens Global Alliance CO$228,096 Executive Di $12,000 $12,369 2024
The Center For Family Support Foundation Inc NY$227,943 Ceo Thru Jan. 2024 $41,094 $39,915 2024
Yoga Gives Back CA$257,095 Executive Dir. $61,508 $58,777 2023
Episcopal Communities Foundation AL$227,771 Executive Director $13,829 $16,059 2024
The Brandon Tolson Foundation Inc MD$258,987 Executive Dir. $30,000 $30,148 2024
Friends Of Ruwenzori Foundation CA$261,956 Executive Di $55,800 $51,792 2024
Mindful Communities Fund TX$263,406 Exec Dir/pres. $93,000 $99,997 2024
Tlc Charities Foundation Inc KS$221,007 Trustee $19,831 $23,709 2023
The Izzy Foundation RI$265,754 Executive Director $83,019 $85,567 2024
L E A D Foundation Inc MI$265,877 Executive Director $50,340 $57,501 2023
Orange County Walk To Remember CA$268,345 Director $89,175 $82,771 2024
United Way Of Richmond County Inc NC$216,528 Executive Director $64,624 $73,895 2023
The Chris Hondros Fund NY$214,558 President $68,000 $66,049 2024
Our Daily Bread Christian Food Ministry Inc NC$212,753 Director $35,000 $44,998 2021
Upstate Caring Partners Holding NY$211,594 Executive Director $18,246 $17,723 2024
Durham Congregations In Action NC$208,387 Executive Dir. $50,000 $55,533 2024
Friends Of The Palapa Society Of Todos Santos Inc CA$204,222 Secretary $7,050 $6,544 2024
Eagles Aerie 2171 Charity Fund Inc OH$203,294 Secretary $6,000 $7,033 2023
Fostering Further OH$283,116 Executive Director $54,708 $62,284 2024
Neighbor To Neighbor Massachusetts MA$286,918 Executive Di $1,702 $1,644 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted87th

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 (Hirotaka Tanaka) 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 39 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $143,333 is reasonable (approximately the 100th 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.