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PeerBasis
Compensation Comparability Determination

Doshinokai Foundation

Executive Director / CEO

EIN 851696176
CA · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Haruo Matsuoka, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$216 total compensation of comparable organizations → $125,557 $9,000
$2,08310th
$5,49125th
$12,856Median
$34,34275th
$65,85890th
$9,000This org · 38th
p10$2,083
p25$5,491
p50$12,856
p75$34,342
p90$65,858
$9,000

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 CA 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
Lobby Theatre Inc CA$30,336 Producing Di $570 $570 2024
Philadelphia Assembly Inc PA$30,008 Executive Director $105,600 $125,557 2023
The Appleton Cultural Center Inc FL$31,783 President $77,354 $84,155 2024
San Francisco Chanticleer Endowment CA$29,137 Dir Ops/touring $9,770 $10,059 2023
Greenpoint Monitor Museum NY$28,535 President $200 $216 2023
Nebrada Foundation Inc FL$28,341 President $36,697 $39,923 2024
Transcultural Exchange MA$27,464 Executive Director And President $33,000 $34,342 2024
Theatre Bam IL$27,385 President $10,477 $12,280 2023
Santa Cruz Foundation For The Performing Arts AZ$33,949 President $40,000 $45,865 2023
Art Museum Support Corporation OH$34,064 Director $43,560 $53,430 2024
Brooklyn Seltzer Museum Inc NY$27,011 Trustee $1,000 $1,046 2024
Hellbender Gathering Of Poets Inc NC$34,092 President $86,667 $103,706 2024
Shirley Plantation Foundation VA$34,428 President $1,154 $1,290 2024
Enrichment Through The Arts Inc NY$26,646 Executive Director $5,000 $5,387 2023
Janusz Korczak Polish Language RI$26,608 President $1,880 $2,088 2024
Alaska Jewish Historical Museum & AK$34,613 Museum Curator $54,577 $60,426 2024
Quasimondo Inc WI$34,937 Executive Dir. (Non-voting $45,760 $55,345 2024
Automata Arts CA$26,116 Vice-presiden $3,272 $3,188 2025
Center For Technology & Innovation Inc NY$35,089 Executive Director $6,600 $7,111 2023
Miami Arts Commission AZ$35,513 Executive Director $2,105 $2,413 2023
The Mcghee Foundation VA$25,512 Secytreas $81,000 $90,572 2024
Northwest Collaborative Center WA$35,940 President $6,240 $6,470 2024
Twoculturesunited Inc CA$25,000 President $3,650 $3,758 2023
The Confectionery Foundation DC$24,900 Nca Staff $31,807 $32,324 2024
Center On Modernity In Transition NC$36,231 Consultant $55,000 $65,813 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default38th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted35th

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 (Haruo Matsuoka) 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 69 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 38th 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.