Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering

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This study examines the ways in which regulators determine the degree to which program expense allocations should be limited or prohibited, whereas there is a lack of consensus in the literature. California has moderate regulations on the expense allocations of not-for-profit organizations’(NFPs’) programs. These regulations can influence those of other states and foreign countries. Methods Actual data from Japan, a country with regulations influenced by California, can provide clues on how to resolve disagreements. Through the adoption of a combination of mechanism design and k-means clustering, this study explains how regulators can optimize regulations on HOs’ program expense allocations. Results The k-means clustering results were calculated. There were 966 cases in the first cluster and 37 in the second cluster. The cluster center of the first cluster was 9,343 in JPY, and the cluster center of the second cluster was 160,581 in JPY. The required number of repeats was 12. 34% is the breakpoint ratio for sanctions to be imposed. Conclusions A way to achieve this goal is to intentionally limit the scale of imposed sanctions on expense allocations while maintaining some necessary sanctions to maintain mutual trust within the donation market. The identified research gap is lying around HOs. Transparency also has the dark side and stakeholders have competing interest, while transparency is usually necessary for NFPs to be accountable. This is the gap. While the findings here contradict the views of some rating organizations, intentional adoption of moderate regulations fulfills the research gap. 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F1000Research 2025, 14 :827 ( https://doi.org/10.12688/f1000research.167325.2 ) NOTE: If applicable, it is important to ensure the information in square brackets after the title is included in all citations of this article. Close Copy Citation Details Export Export Citation Sciwheel EndNote Ref. Manager Bibtex ProCite Sente EXPORT Select a format first Track Share ▬ ✚ Research Article Revised Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] Fuminobu Mizutani https://orcid.org/0000-0003-1306-8891 1 , Yuko Uehara https://orcid.org/0009-0005-8204-2339 2 Fuminobu Mizutani https://orcid.org/0000-0003-1306-8891 1 , Yuko Uehara https://orcid.org/0009-0005-8204-2339 2 PUBLISHED 31 Dec 2025 Author details Author details 1 Department of Business Administration, Kanto Gakuin University, Yokohama, 2310016, Japan 2 College of Sustainability and Tourism, Ritsumeikan Asia Pacific University, Beppu, 8748577, Japan Fuminobu Mizutani Roles: Conceptualization, Formal Analysis, Funding Acquisition, Investigation, Methodology, Project Administration, Visualization, Writing – Original Draft Preparation Yuko Uehara Roles: Investigation, Supervision, Validation, Writing – Review & Editing OPEN PEER REVIEW DETAILS REVIEWER STATUS Abstract Background The context of this study is the ethical dilemma faced by humanitarian organizations’ (HOs’) executives. This study examines the ways in which regulators determine the degree to which program expense allocations should be limited or prohibited, whereas there is a lack of consensus in the literature. California has moderate regulations on the expense allocations of not-for-profit organizations’(NFPs’) programs. These regulations can influence those of other states and foreign countries. Methods Actual data from Japan, a country with regulations influenced by California, can provide clues on how to resolve disagreements. Through the adoption of a combination of mechanism design and k-means clustering, this study explains how regulators can optimize regulations on HOs’ program expense allocations. Results The k-means clustering results were calculated. There were 966 cases in the first cluster and 37 in the second cluster. The cluster center of the first cluster was 9,343 in JPY, and the cluster center of the second cluster was 160,581 in JPY. The required number of repeats was 12. 34% is the breakpoint ratio for sanctions to be imposed. Conclusions A way to achieve this goal is to intentionally limit the scale of imposed sanctions on expense allocations while maintaining some necessary sanctions to maintain mutual trust within the donation market. The identified research gap is lying around HOs. Transparency also has the dark side and stakeholders have competing interest, while transparency is usually necessary for NFPs to be accountable. This is the gap. While the findings here contradict the views of some rating organizations, intentional adoption of moderate regulations fulfills the research gap. READ ALL READ LESS Keywords Game Theory, Program Expense Allocation, K-Means Clustering, California, NFP (Not-for-Profit Organization) Corresponding Author(s) Fuminobu Mizutani ( [email protected] ) Close Corresponding author: Fuminobu Mizutani Competing interests: No competing interests were disclosed. Grant information: This work was supported by the Air Force Office of Scientific Research under award number FA2386-23-1-4008. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. Copyright: © 2025 Mizutani F and Uehara Y. This is an open access article distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. How to cite: Mizutani F and Uehara Y. Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.12688/f1000research.167325.2 ) First published: 26 Aug 2025, 14 :827 ( https://doi.org/10.12688/f1000research.167325.1 ) Latest published: 31 Dec 2025, 14 :827 ( https://doi.org/10.12688/f1000research.167325.2 ) Revised Amendments from Version 1 This version includes many revisions from the previous version. The title of this research article is changed to focus on HOs. The relationship between HOs and its beneficiaries are explained. California influence on Japanese regulations is described. The definition of NFPs and their accountability are explained based on prior literature on NFPs. The use of mechanism design is justified based on prior literature on game theory. The identified research gap and the research objective are clarified. The description on the dataset increased, especially, a new table is inserted. This description on the dataset and the revision on the theorizing section make replication by other scholars possible. The significance of this research is stated in conclusions. Other comments by the reviewer are also answered as in the response to the review. Several keywords change. Sections are reconstructed to enhance readability. Typos including one in a formula are eliminated. The second author’s ORCID is provided. This version includes many revisions from the previous version. The title of this research article is changed to focus on HOs. The relationship between HOs and its beneficiaries are explained. California influence on Japanese regulations is described. The definition of NFPs and their accountability are explained based on prior literature on NFPs. The use of mechanism design is justified based on prior literature on game theory. The identified research gap and the research objective are clarified. The description on the dataset increased, especially, a new table is inserted. This description on the dataset and the revision on the theorizing section make replication by other scholars possible. The significance of this research is stated in conclusions. Other comments by the reviewer are also answered as in the response to the review. Several keywords change. Sections are reconstructed to enhance readability. Typos including one in a formula are eliminated. The second author’s ORCID is provided. See the authors' detailed response to the review by Nurul Hidayana Mohd Noor READ REVIEWER RESPONSES 1. Introduction As a case in the educational collection of the University of Texas at Austin, not-for-profit organizations (NFPs) often confront ethical dilemmas in terms of fundraising ( Drumwright, 2022 ). There are ethical dilemmas for NFPs in each country, even though regulations are different among countries. Thus, this open access case can fascinate university students in each country with amendments to each country’s regulatory conditions. Program expense allocations by executives of NFPs tend to be inflated and are prone to manipulation. Of course, mutual trust between executives and contributors is an element of governance for NFPs ( Pilon and Brouard, 2025 ). Program expense allocations may violate this trust, similar to financial misconduct in profit-oriented entities ( Honigsberg, 2020 ). It seems desirable for stakeholders of most NFPs to be regulated against program expense allocations. However, circumstances are different for humanitarian organizations (HOs), a type of NFPs. There may be another reason HO executives are considering even though expense allocations may harm mutual trust. For example, some HOs aim to secure greater contributions by overstating their program expense ratios. Accounting standards allow for some discrepancies between executives, and under certain circumstances, they are able to legally report inaccurate expense allocations. The context of this study is the ethical dilemmas faced by HO executives. This study examines the ways in which regulators determine the extent to which expense allocations by HOs should be limited or prohibited, whereas there is a lack of consensus in the literature. Prior literature mainly focuses on how regulators can prevent inflated expense allocations outright. Actual data can provide clues on how to resolve disagreements. The paper also aims to illustrate how to combine mechanism design and classical computer science problems, ex. k-means clustering can be useful for research accounting for NFPs. Its focus is to interpret the public sector’s decisions, such as that of California’s governor and attorney, through game theory. Rating organizations such as CharityWatch have criticized the expense allocations of NFPs, and the public sector has periodically tried to regulate them. Notably, California Assembly Bill 1181 aimed to regulate allocations broadly. In a detailed explanation, CharityWatch expressed regret that this bill was vetoed by the governor ( CharityWatch, 2023 ). The governor indicated that the bill could “pose burdensome implementation challenges for the charities impacted by its provisions” ( Senate Judiciary Committee, 26:2021 ). Similarly, the attorney generally halted sanctions on NFPs in California ( Bonta, 2019 ). Subsequently, he became a federal health secretary. The Department of Health and Human Services had the tightest relationship with NFPs in all federal agencies ( WSJ, Jan. 13, 2021 ). It can be assumed that he rescued NFPs from burdensome implementation challenges, which is consistent with the governor’s actions. It is doubtful that complete prevention of inflated expense allocations is the best economic policy. All three NFPs with expense allocations listed in the first paragraph of Bonta (2019) are HOs. These organizations may have beneficiaries whose lives are in danger or have special fundraising needs. This study adopts game theory as a framework. The contributors are principals and executives are agents. Game theory provides a convenient framework for the analysis of this problem, as it is necessary for executives to gauge how contributors react to their actions. This paper considers how to optimize regulations in states and countries under regulations similar with California. According to the ABA (American Bar Association), California is the leading state for the MNCA (Model Nonprofit Corporation Act) ( Nonprofit Organizations Committee, 2022 ). All U.S. states have Financial Accounting Standards Board (FASB) accounting standards for NFPs. Contemporary Japan has similar regulations for NFPs to California, although it has different regulations elsewhere. Notably, Japan has Specified Non-Profit Judicial Person (NPO) accounting standards, which are based on FASB’s accounting standards. These similarities seem to be caused by the strong influence on the reform of NFP regulations from California to Japan. The basis of regulations on NFPs in Japan can trace back 1896 and regulations were largely reformed in 1998 ( Deguchi, 2016 ). The reform on NFP regulations have been continuing in Japan since 1998. California and New York State had similar basis of regulations with the basis in Japan ( Kawashima, 2005 ). Especially, the state statute of California was translated into Japanese in 2000 ( Amemiya et al., 2000 ). Prof. Amemiya, its first translator, is the chair trustee of the Japan Association of Charitable Organizations (JACO) as of 2025. During the reform, the Japan government introduced the public support test like the Internal Revenue Code (IRC) into taxation on NFPs. The Japan Society of Enrolled Agent has been a chapter of the California Society of Enrolled Agents (CSEA), though the IRC itself is a federal law. California is also one of states many Japanese migrated before WWII, symbolized by the Japanese American National Museum in Los Angeles and the Japanese American Museum of San Jose. The remainder of this paper is organized as follows: Section 2 presents the prior literature. Section 3 builds on this theory. Section 4 explains the methodology of this study. Section 5 presents the results of the study. Section 6 extends the discussion. Finally, Section 7 concludes the study. 2. Prior literature 2.1 Definitions of NFP and HO NFP can be defined as an organization that focus on fulfilling a specific mission rather than generating profits. An NFP has different natures from profit-oriented entities in organizational goals, financial resources, human resources, and leadership and governance. Obtaining financial resources is one of challenges for NFPs. NFPs have less restrictions on board structured than profit-oriented entities, while NFPs executives are more responsible for accountability than financial performance. NFPs are accountable not only to contributors but also to beneficiaries ( Gee et al., 2023 ). HO is a specific type of NFPs. HO can be defined as an organization fulfills all of three requirements below ( Egger and Schopper, 2022 ); • Works in crisis contexts. • Be a formal organization. • Conducts humanitarian activities. 2.2 Program expense allocations Prosocial activities are a common topic in finance. For example, Walker et al. (2023) wrote about finance for these types of activity. Tariq et al. (2023) assert that the funding of HOs is not only insufficient but also volatile. There is also an extensive literature on expense allocations. Dang and Owens (2020) indicated that approximately 25% of British NFPs are financially misreported. Cyr et al. (2022) indicate that regulations influence how executives of Canadian NFPs recognize expense allocations. Cyr et al. (2022) indicates sanctions on NFPs’ taxation status even trigger NFP executives’ program expense allocations. Ling and Roberts (2023 and 2025 ) and Allen et al. (2024) explain expense allocations in the U.S. and ways to prevent inflated expense allocations. There is prior literature on the limitations of the contributors. Caviola et al. (2020) revealed that contributors have limited ability to understand the effectiveness of NFPs. According to Yang and Northcott (2021) , one method for regulators to build public trust is to investigate public concerns about “wrongdoing” at NFPs. Chan and Zhang (2021) focused on sanctions for misreporting NFPs. 2.3 Agency theory is sometimes not suitable Many scholars have been conducting research related to accountability of NFPs. Harris and Neely (2021) regard transparency as value added because transparency attracts contributors. In agency theory, it is one of fundamental themes to make agents report financial information to principles honestly. Harris and Neely (2021) seem correct from agency theory. Meanwhile, Dethier et al. (2023) specifies the dark side of NFPs’ transparency as a research orientation. Dethier et al. (2023) says transparency also produces its undesirable outcomes in various aspects. Yasmin and Ghafran (2021) said needs are competing among NFP stakeholders including beneficiaries. However, competing needs can make the interest of contributors as principles and the interest of beneficiaries divert. Beneficiaries of HOs have imminent needs and it can be a reason for NFP executives to prioritize beneficiaries. This prioritizing is for beneficiaries and different from NFP executives’ personal purposes, while it is almost obvious that regulators should take strict actions against funds misused by NFP executives for personal purposes ( Noor, 2025 ). Although it is from another perspective, it is known that agency theory is sometimes not suitable for NFPs ( Zoukoua, 2025 ). NFPs are regarded to promote well-being of beneficiaries rather than make profits ( Rouault and Albertini, 2022 ). 2.4 Trade-off is not only around agency theory itself Some prior studies cast doubt on the current accounting norms of NFPs. Muller (2018) criticized not only program expense ratios, but also various metrics. Goncharenko and Khadaroo (2020) warned that accounting regulations may restrict NFP activities based on Russian law. Bénassy-Quéré et al. (2019) explain the shapes of economic policy and describe it as a succession of trade-offs. Regulators were also included in the public sector. Fowler (2023) depicted the ambiguity of the public sector as a double-edged sword and showed practical trade-offs. The concept of trade-offs is discussed in Section 6 of this paper. There is ambiguity as to whether inflated expense allocations are deliberate falsification, and these distorted expenses are often lawful and may even be justifiable in some circumstances. Sandel (2010) separated lies from other kinds of misinformation and suggested that certain falsehoods are more justifiable than lies. Finlayson (2005) describes psychologist Kohlberg’s theory as influenced by philosopher Habermas, which posits that even though laws must usually be complied with, sometimes they ought to be disobeyed. 2.5 Mechanism design for optimization Rasmusen (2007) is a textbook of game theory and includes explanations of agency theory. The players’ utility is frequently considered. Financial reporting is also within the scope of this study. In addition, the labor market is discussed by dividing the supply side into “serious” and other applicants. Mechanism design is a theme of game theory and is a form of optimization. As Viljoen et al. (2021) lists as a goal, social welfare can be a goal for a mechanism designer. Viljoen et al. (2021) underlines mechanism design is useful when the mechanism designer lacks information that would allow optimal allocations to be specified in advance. This can be paraphrased that mechanism design is useful when a market is necessary for the mechanism designer. Koster et al. (2022) describes mechanism design can tell a mechanism designer the way to control the flow of information among incentivized players by regulating markets. NFPs’ executives and contributors are in the charitable giving market ( Schmitz, 2021 ). 2.6 K-means clustering K-means clustering is a classic statistical method. For example, Kopec (2019) explained k-means clustering in a recent textbook. If an analyzer knows how many groups are in a dataset, K-means clustering can proceed grouping of samples in a dataset. Hsu et al. (2021) adopted k-means to analyze the finances of NFPs but did not combine k-means with game theory. 3. Theory 3.1 Research question The identified research gap is lying down around HOs. Transparency also has the dark side and stakeholders have competing interest, while transparency is usually necessary for NFPs to be accountable. This research gap may not be critical for many NFPs but may be critical for HOs aiding beneficiaries with imminent needs. The research question in this paper is to match a model based on mechanism design to the regulators’ real decision-makings by verification based statistical data. This research question aims to find optimized accounting regulations for HOs. If the analysis on statistical data is consistent with the model, this paper supposes that Californian regulators are intentionally adopting moderate regulations. 3.2 Modelling This paper is not based on agency theory so much but aims to find a way to optimize regulations for beneficiaries rather than contributors as principles. However, agency theory Rasmusen (2007) explained is still insightful for building a theory. Decisions by executives at NFPs rely on expected decisions by contributors to NFPs; therefore, game theory is a suitable framework for analysis. NFPs’ expense allocations can be regarded as an issue in the mechanism design for messages. Regulators can influence financial reporting as messages from NFPs through mechanism design. NFP executives want to be trusted by contributors through their messages (financial reporting), even though their financial reporting has sometimes been manipulated. The NFPs mentioned here have program expense ratios, both in actual terms and in terms of fundraising needs. Program expense allocations are unnecessary for NFPs with good program expense ratios and NFPs without fundraising requirements. Notably, if an NFP is an HO and the utility of its executives reflects the utility of its beneficiaries whose lives are at risk, fundraising success strongly influences the utility of executives. The von Neumann–Morgenstern utility is often adopted in game theory. Thus, this study adopted this utility. Symbols mean here: p: population of contributors r c : ratio of serious contributors r s : ratio to be imposed sanctions a: dummy variable if serious contributors contribute b: dummy variable if non-serious contributors contribute d i : average contribution amount by a serious contributor d j : average contribution amount by a non-serious contributor Under conditions in which there are no sanctions by regulators, donation revenue can be formulated as follows: (1) pr c d i a + p ( 1 − r c ) d j b = donation revenue a = { 1 if True , 0 if False . b = { 1 if True , 0 if False . Here, true means the contributors are triggered to make contributions and false means the contributors are not triggered to make contributions. If an NFP’s financial reporting is honest, a simple formula is: (2) pr c d i 1 ・ 1 + p ( 1 − r c ) d j ・ 0 = donation revenue Serious contributors understand administrative expenses are necessary and are triggered to make contributions even if the program expense ratio is low. Other contributors do not understand the necessity and are not triggered to make contributions. Generally, contributors want financial transparency from the NFPs. As such, even serious contributors who are eager to see an NFP reach their goals will not approve of inflated expense allocations. If serious contributors do not allow these types of expense allocations and there are no sanctions by regulators, the manipulated financial report that brings donation revenue is as follows: (3) pr c d i ・ 0 + p ( 1 − r c ) d j ・ 1 = donation revenue Serious contributors doubt inflated expense allocations and refuse to make contributions. Other contributors are not mentioned inflated expense allocations and are triggered to make contributions. Under the assumption that the funding of HOs is volatile, after sanctions by regulators are introduced: (4) r s ・ { pr c d i ・ 0 + p ( 1 − r c ) d j ・ 0 } + ( 1 − r s ) { pr c d i ・ 0 + p ( 1 − r c ) d j ・ 1 } = donation revenue In this simplified model, the sanctioned NFP goes bankruptcy, and contributors do not want to make contributions in vain. Monitoring by regulators dissolve serious contributors doubt on inflated expense allocations and contributors are triggered to make contributions, if inflated expense allocations is not revealed through sanctions. If the actual data show (5) as a positive value, there is a negative incentive to allocate expenses. Thus, there is no space for expense allocations and no regulations are necessary. (5) ( 2 ) – ( 3 ) = r c d i − d j + r c d j If (5) is not a positive value, an NFP decides whether to manipulate following (6). (6) ( 2 ) – ( 4 ) = p ・ { r c ・ d i − ( 1 − r s ) ・ ( 1 − r c ) ・ d j } . A NF P ′ s decision making = { manipulate if ( 2 ) ( 4 ) It is useful to calculate how (7) is achieved using the actual data. Of course, there may be differences between an individual NFP and a third sector as a whole. However, even a simplified analysis will bring a blueprint to the third sector. (7) r c d i − ( 1 − r s ) ( 1 − r c ) d j = 0 If r s is sufficiently low, regulators can easily prevent all inflated expense allocations. Since there are frequently these types of expense allocations by NFPs all over the U.S., including California, it can be assumed that regulators intentionally keep regulations on NFPs moderate. However, if r s is high, there is a different presumption concerning regulators. However, if they decided to impose these sorts of sanctions on all inflated expense allocations, the cost for regulators would be prohibitive, and they simply could not prevent all misstatements. 4. Methods 4.1 Combination of mechanism design and k-means clustering This paper adopts a combination of mechanism design and k-means clustering as the research methodology. This research methodology needs to be quantitative in order to answer the research question set in the previous section. 4.2 The dataset It is well known that the total amount of contribution in the U.S. and the U.K. is large. While ample statistical data exist concerning the financial statements of NFPs in both countries, California is somehow not the case when it comes to audited financial statements ( Waymire and Mechanick, 2023 ). Raw data for contributors are rare. However, there are raw data for contributors with large sample sizes in Japan, which have been paying attention to the legal system for NFPs in California since the last part of the 20th century. Japanese raw data are suitable enough to investigate states and countries influence by California. The Japan Fundraising Association (JFRA) provides a dataset of Japanese contributors in 2020 for each fee. The dataset was used as the data source for this study. The association collected statistical data through the Nationwide Survey on the Reality of Donations (Zenkoku Kifu Jittai Chosa). Its respondents stand at 5,678. JFRA have experiences to conduct surveys and validity and reliability of this statistical data look high, though the details of the sample selection and the sampling technique are not disclosed by JFRA. Because only anonymized datasets are provided by the association, IRB review is unnecessary for this study. How processed by summing up various categories of contributions, consistency with Giving USA was brought to each sample of this dataset ( IUPUI Lilly Family School of Philanthropy, 2023 ). This is the sum from NQ2_1_8 to NQ2_1_19 which mean NFPs for the numbering of the dataset. Subcategories of the third sector classified in Giving USA and the Nationwide Survey are as Table 1 . Based on subcategories, the third sectors of the U.S. and Japan consist of similar organizations except for “Religion”. NQ2_1_4 is “Religion” and this numbering is apart from the chunk between NQ2_1_8 and NQ2_1_19. JFRA excludes religious organizations from the third sector in the statistics. Because so-called contributions to religious organizations in Japan sometimes have traits different from contributions to NFPs in the U.S., this paper agrees JFRA’s exclusion of religious organizations in Japan from NFPs. Table 1. Subcategories of the third sector. Giving USA (ordered by appearance) JFRA (ordered by numbering) Arts, culture, & humanities Education Environment/animals Health Human services International affairs Public-society benefit Religion Community development Disaster relief International affairs Arts/sports Education/research Employment support Health/social welfare Children/adolescent Environment Advocacy for rights Industry association, commercial association, & labor union Intermediaries Because the annual income of each respondent is recorded only as a range and not as a precise figure, the annual income of each respondent is substituted by the midpoint of each respondent’s annual income category. Samples that did not make any contribution can be assumed to be not or only slightly influenced by the culture of the U.S. donation market. Then, the setting up of k-clustering was completed by removing samples that did not make any contributions. Next, Equation (5) was calculated. Finally, if (5) is not a positive value, (6) is calculated. 4.3 Computer applications Setting up the above steps are preceded by a spreadsheet. IBM SPSS, which is popular in the social sciences, is a statistical application used for counting and k-means clustering. The input for the number of clusters was two. The mathematical application used for calculations and building a figure from the formula is Wolfram|One, which is reliable. 5. Results The descriptive statistics of the processed dataset are shown in Table 2 (n = 1,003). Means, SDs, minimums, and maximums of annual income and contributions are shown. Table 2. Descriptive statistics. Variable Mean SD Min Max Annual income (in 10,000 JPY) 500.15 353.4370 0 1,400 Contribution (in JPY) 14,921.90 35,329.72 5 500,000 The results of the k-means clustering were calculated. There were 966 cases in the first cluster and 37 in the second cluster. The cluster center of the first cluster was 9,343, and the cluster center of the second cluster was 160,581. The number of repeats required was 12. r c = 37 / 1,003 r c d i − d j + r c d j = 37 / 1,003 ・ 160 , 581 − 9,343 + 37 / 1,003 ・ 9,343 The above result was negative. Thus, manipulation is a dominant strategy for an NFP when there are no sanctions. Decremental donation revenue was calculated using the formula below, as shown in Figure 1 . The x-axis represents r s and the y-axis represents the decreasing amount. This figure includes an intersection of the function and x-axis. r c d i − ( 1 − r s ) ( 1 − r c ) d j = 37 / 1,003 ・ 160,581 − ( 1 − r s ) ( 1 − 37 / 1 , 003 ) 9,343 Figure 1. Relationship between expense allocations and sanctions. When r s = 1,027,947/3,008,446, (7) is achieved. This is at the intersection mentioned above. 6. Discussion 6.1 Findings The main finding is that it is supposed that regulators are intentionally adopting moderate regulations in California and states or countries influenced by the state. This is because the analysis on statistical data of Japan, a country with California-influenced regulations on NFPs, is consistent with the model in the section 4. This main finding is supported by small findings described below. The mean of annual income in Table 2 is near the average taxable income in Japan. It is assumed that non-response bias in the data by JFRA is small and the data is therefore reliable. The scarcity of serious contributors was revealed by k-means clustering. Serious contributors were only 37 cases. If there were many serious contributors, sanctions by regulators are meaningless from the starting point. In real world, many contributors do not understand necessity of administrative expenses and this lack of understanding ought to cause program expense allocations. The application of the statistical data into the model showed the optimal regulations. Regulators could hypothetically use sanctions to prevent all inflated expense allocations, an amount that is less than approximately 34% of all expense allocations, which appears to be an achievable goal (7). In the real world, there are frequent expense allocations by NFPs across the U.S., including California. This leads the finding described in the top of this section. 6.2 Academic implications This paper can be positioned in the one of research orientations, the dark side of transparency, Dethier et al. (2023) introduced. This paper fulfills the research gap identified in the section 4 a little. Some sanctions are necessary to maintain mutual trust within the donation market, and maintaining the market is the point of decision. However, regulators do not want to impose sanctions on all inflated expense allocations. To achieve the objectives of HOs, fundraising through inflated expense allocation is sometimes required. Complete prevention would harm the beneficiaries of some NFPs, especially of HOs. Allowing inflated expense allocations is a possible option. Through imperfect sanctions, regulators make HOs navigate through a series of obstacles. In terms of obstacles for NFPs, HOs are particularly volatile and have imminent fundraising needs, as Tariq et al. (2023) state. As Rouault and Albertini (2022) says NFPs promote well-being of beneficiaries. Yasmin and Ghafran (2021) said needs are competing. Bénassy-Quéré et al. (2019) also explained that regulators are confronted with trade-offs, though the trade-off described by the textbook is in a context other than HOs. According to Sandel (2010) and Finlayson (2005) , it can be assumed that there is a space where these types of imperfect sanctions are permitted. Incidentally, the scarcity of serious contributors is consistent with the findings of Caviola et al. (2020) . This finding on serious contributors is meaningful, because the cluster center for serious contributors is 160,581 and the cluster center for other contributors is 9,343 in JPY. Both cluster centers are quite different from each other and cannot be ignored. 6.3 Practical implications This paper is contradicting with CharityWatch, a vigorous rating agency on NFPs. Regulators who recognize the goals of NFPs intentionally adopt moderate regulations. This is not because of potential costs for regulators, but because of the burdensome implementation challenges for NFPs, especially for HOs. This result is consistent with the decisions made by California’s governor and the attorney general, as described in the Introduction. Regulatory decisions can be interpreted from the perspective of mechanism design. The California governor’s and attorney general’s decisions seem less than optimal for preventing all inflated expense allocations, but optimal in terms of maximizing the utility of HOs’ stakeholders, including beneficiaries. Bonta (2019) and Senate Judiciary Committee (2021) were reasonable in this meaning. 7. Conclusions The significance of this paper is fulfillment of the research gap to some extent by suggesting that Californian regulators are intentionally adopting moderate regulations. Hence, in terms of program expense allocations this paper opened possibilities to imitate Californian regulators for states and countries with California-influenced regulations on NFPs. The findings are meaningful especially for HOs. By combining mechanism design and k-means clustering, it is indicated that regulators choose moderate regulations on the expense allocations of NFPs. Such regulations appear to force NFPs to navigate obstacles and optimize the utility of NFP stakeholders, especially beneficiaries. For example, California’s governor and attorney general appear to have done so. The findings here contradict some rating organizations. Because there is debate among regulators on how to tailor the obstacles for NFPs in the prior literature, this finding for actual data can contribute to the literature. Other studies adopting classic computer science problems may provide further insights into accounting for NFPs. The limitation of this study is the extent to which the findings fit. It is somewhat unclear whether the findings apply sufficiently to cases other than California, or in states or countries influenced by California. Ethical approval This paper did not involve in any human subject experiments and did not need ethical approval of the institutional review board (IRB). Data availability Data were collected from a spreadsheet file of a third party, “the Japan Fundraising Association.” We do not have the right to share this spreadsheet file. The contract between the association and the authors legally prohibits sharing of raw data. The IRB of the first author’s affiliated university does not say anything about sharing of this spreadsheet. This association’s URL is https://jfra.jp/en/for 2025. Entering a contract with this association through its email address [email protected] and purchasing is required to access the full data. The cost of purchasing a pass is 110,000 in JPY. The latest data for Jun. 2025 are available for 2020. Acknowledgements The authors would like to thank b-cause Inc. for their English proofreading service for the previous version. References Allen A, Corradino L, McAllister B: Financially supported nonprofits and IRS Form 990 expense reporting. J. Public Budg. Account. Financ. Manag. 2024; 36 (2): 146–176. 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Publisher Full Text Comments on this article Comments (0) Version 2 VERSION 2 PUBLISHED 26 Aug 2025 ADD YOUR COMMENT Comment Author details Author details 1 Department of Business Administration, Kanto Gakuin University, Yokohama, 2310016, Japan 2 College of Sustainability and Tourism, Ritsumeikan Asia Pacific University, Beppu, 8748577, Japan Fuminobu Mizutani Roles: Conceptualization, Formal Analysis, Funding Acquisition, Investigation, Methodology, Project Administration, Visualization, Writing – Original Draft Preparation Yuko Uehara Roles: Investigation, Supervision, Validation, Writing – Review & Editing Competing interests No competing interests were disclosed. Grant information This work was supported by the Air Force Office of Scientific Research under award number FA2386-23-1-4008. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. Article Versions (2) version 2 Revised Published: 31 Dec 2025, 14:827 https://doi.org/10.12688/f1000research.167325.2 version 1 Published: 26 Aug 2025, 14:827 https://doi.org/10.12688/f1000research.167325.1 Copyright © 2025 Mizutani F and Uehara Y. This is an open access article distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Download Export To Sciwheel Bibtex EndNote ProCite Ref. Manager (RIS) Sente metrics Views Downloads F1000Research - - PubMed Central info_outline Data from PMC are received and updated monthly. - - Citations open_in_new 0 open_in_new 0 open_in_new SEE MORE DETAILS CITE how to cite this article Mizutani F and Uehara Y. Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.12688/f1000research.167325.2 ) NOTE: If applicable, it is important to ensure the information in square brackets after the title is included in all citations of this article. COPY CITATION DETAILS track receive updates on this article Track an article to receive email alerts on any updates to this article. TRACK THIS ARTICLE Share Open Peer Review Current Reviewer Status: ? Key to Reviewer Statuses VIEW HIDE Approved The paper is scientifically sound in its current form and only minor, if any, improvements are suggested Approved with reservations A number of small changes, sometimes more significant revisions are required to address specific details and improve the papers academic merit. Not approved Fundamental flaws in the paper seriously undermine the findings and conclusions Version 2 VERSION 2 PUBLISHED 31 Dec 2025 Revised Views 0 Cite How to cite this report: Mohd Noor NH. Reviewer Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.194233.r446549 ) The direct URL for this report is: https://f1000research.com/articles/14-827/v2#referee-response-446549 NOTE: it is important to ensure the information in square brackets after the title is included in this citation. Close Copy Citation Details Reviewer Report 20 Jan 2026 Nurul Hidayana Mohd Noor , Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Seremban, Negeri Sembilan, Malaysia Approved VIEWS 0 https://doi.org/10.5256/f1000research.194233.r446549 The authors have revised the manuscript ... Continue reading READ ALL The authors have revised the manuscript accordingly and made all necessary amendments. Competing Interests: No competing interests were disclosed. I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard. Close READ LESS CITE CITE HOW TO CITE THIS REPORT Mohd Noor NH. Reviewer Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.194233.r446549 ) The direct URL for this report is: https://f1000research.com/articles/14-827/v2#referee-response-446549 NOTE: it is important to ensure the information in square brackets after the title is included in all citations of this article. COPY CITATION DETAILS Report a concern Respond or Comment COMMENT ON THIS REPORT Version 1 VERSION 1 PUBLISHED 26 Aug 2025 Views 0 Cite How to cite this report: Mohd Noor NH. Reviewer Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.184431.r409635 ) The direct URL for this report is: https://f1000research.com/articles/14-827/v1#referee-response-409635 NOTE: it is important to ensure the information in square brackets after the title is included in this citation. Close Copy Citation Details Reviewer Report 10 Sep 2025 Nurul Hidayana Mohd Noor , Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Seremban, Negeri Sembilan, Malaysia Approved with Reservations VIEWS 0 https://doi.org/10.5256/f1000research.184431.r409635 The title does not reflect the content in the manuscript. Why moderate regulations? Why not strong or comprehensive regulations? Abstract: “California has moderate regulations on the expense allocation of NFP programs.” – I don’t understand the purpose ... Continue reading READ ALL The title does not reflect the content in the manuscript. Why moderate regulations? Why not strong or comprehensive regulations? Abstract: “California has moderate regulations on the expense allocation of NFP programs.” – I don’t understand the purpose of this statement in your study. Why refer to California and not other countries/states? The statement is irrelevant. The findings statement is difficult to understand for a layperson. Please paraphrase the sentence. Make sure the findings are understandable. Introduction section: “As a case in the educational collection of the University of Texas at Austin, not-for-profit organizations (NFPs) often confront ethical dilemmas in terms of fundraising (Drumwright, 2022).” Why open your sentence with these statements? The authors do not elaborate on cases that happen at the University of Texas at Austin. You cannot expect all readers to be aware of this case. The readers come from diverse backgrounds and countries. Please define NPOs and elaborate on their nature, challenges faced by NPOs, and their governing bodies. Since the study is among NPOs in Japan. Please discuss NPOs from the Japanese context. This is important since the NPO nature varies between each country. Please discuss the identified research gaps. Please highlight the significance of the study. Please list your research objectives or research questions. The authors made a presumption about California; however, the empirical evidence and facts are not strongly justified. Literature review The accountability of the NPO concept needs to be discussed. The use of game theory is not critically justified. Regulations used in Japan are not stated and explained. The LR section is poorly constructed and needs more explanation. Please avoid referring to obsolete empirical studies. Methodology The methodology section is poorly constructed and academically written. Please explain population and sample selection, research methodology used (either quantitative or qualitative), sampling techniques, database reference, validity, and reliability of data collection. Findings Please explain your table and figure briefly. The findings are too narrow; please include more significant findings. Discussion – needs more explanation, please support your findings with past studies. Please include a discussion of theoretical and practical implications. Is the work clearly and accurately presented and does it cite the current literature? Partly Is the study design appropriate and is the work technically sound? No Are sufficient details of methods and analysis provided to allow replication by others? No If applicable, is the statistical analysis and its interpretation appropriate? Partly Are all the source data underlying the results available to ensure full reproducibility? Partly Are the conclusions drawn adequately supported by the results? Yes Competing Interests: No competing interests were disclosed. Reviewer Expertise: nonprofit and organisational management, entreprenuership, social work, and youth studies I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard, however I have significant reservations, as outlined above. Close READ LESS CITE CITE HOW TO CITE THIS REPORT Mohd Noor NH. Reviewer Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.184431.r409635 ) The direct URL for this report is: https://f1000research.com/articles/14-827/v1#referee-response-409635 NOTE: it is important to ensure the information in square brackets after the title is included in all citations of this article. COPY CITATION DETAILS Report a concern Author Response 12 Jan 2026 Fuminobu Mizutani , Department of Business Administration, Kanto Gakuin University, Yokohama, 2310016, Japan 12 Jan 2026 Author Response Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was ... Continue reading Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was changed to focus on HOs. Besides, we added explanations that HOs are not only for contributors but also for beneficiaries. Point 2: Response: We added explanations on the relationship between California and Japan from the past to present. Point 3: Response: We revised the section 6, especially 6.1 of the main text. “Introduction section” in the review report 1: Response: Drumwright (2022) is cited only to fascinate readers including university students as described in the section 1, though both of the authors had travel experiences to Texas. 2: Response: We added explanations based on Gee et al. (2023). 3: Response: We added explanations as the mention related to Point 2. Japanese regulations on NFPs have been influenced from California since 1990s. 4: Response: ​​​​​​​We wrote the research gap in 3.1 of the main text, based on the section 2. 5: Response: ​​​​​​​We highlighted the significance in the first paragraph of the section 7 and make the second paragraph of that section supplemental. 6: Response: ​​​​​​​We directly wrote the research objective in 3.1 of the main text. 7: Response: ​​​​​​​The response is same with 3. “Literature review” in the review report 1: Response: ​​​​​​​We discussed the accountability in 2.3 of the main text, citing prior literature. 2: Response: ​​​​​​​We justified based mainly on Viljoen et al. (2021) and Koster et al. (2022). 3: Response: ​​​​​​​We added explanations in the section 1. 4: Response: ​​​​​​​The section 3 is revised by adding sentences and correcting a typo in a formula. 5: Response: ​​​​​​​We eliminated two research articles from the references. “Methodology” in the review report 1: Response: ​​​​​​​The section 4 is revised. 2: Response: ​​​​​​​We added descriptions in 4.2. Related to the database reference, we inserted another table. “Findings” in the review report 1: Response: ​​​​​​​We added brief explanations. 2: Response: ​​​​​​​Sentences on findings increased. Please view 6.1 of the main text. “Discussion” in the review report Response: We cited past studies and practical documents in 6.2 and 6.3 of the main text. Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was changed to focus on HOs. Besides, we added explanations that HOs are not only for contributors but also for beneficiaries. Point 2: Response: We added explanations on the relationship between California and Japan from the past to present. Point 3: Response: We revised the section 6, especially 6.1 of the main text. “Introduction section” in the review report 1: Response: Drumwright (2022) is cited only to fascinate readers including university students as described in the section 1, though both of the authors had travel experiences to Texas. 2: Response: We added explanations based on Gee et al. (2023). 3: Response: We added explanations as the mention related to Point 2. Japanese regulations on NFPs have been influenced from California since 1990s. 4: Response: ​​​​​​​We wrote the research gap in 3.1 of the main text, based on the section 2. 5: Response: ​​​​​​​We highlighted the significance in the first paragraph of the section 7 and make the second paragraph of that section supplemental. 6: Response: ​​​​​​​We directly wrote the research objective in 3.1 of the main text. 7: Response: ​​​​​​​The response is same with 3. “Literature review” in the review report 1: Response: ​​​​​​​We discussed the accountability in 2.3 of the main text, citing prior literature. 2: Response: ​​​​​​​We justified based mainly on Viljoen et al. (2021) and Koster et al. (2022). 3: Response: ​​​​​​​We added explanations in the section 1. 4: Response: ​​​​​​​The section 3 is revised by adding sentences and correcting a typo in a formula. 5: Response: ​​​​​​​We eliminated two research articles from the references. “Methodology” in the review report 1: Response: ​​​​​​​The section 4 is revised. 2: Response: ​​​​​​​We added descriptions in 4.2. Related to the database reference, we inserted another table. “Findings” in the review report 1: Response: ​​​​​​​We added brief explanations. 2: Response: ​​​​​​​Sentences on findings increased. Please view 6.1 of the main text. “Discussion” in the review report Response: We cited past studies and practical documents in 6.2 and 6.3 of the main text. Competing Interests: N/A Close Report a concern Respond or Comment COMMENTS ON THIS REPORT Author Response 12 Jan 2026 Fuminobu Mizutani , Department of Business Administration, Kanto Gakuin University, Yokohama, 2310016, Japan 12 Jan 2026 Author Response Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was ... Continue reading Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was changed to focus on HOs. Besides, we added explanations that HOs are not only for contributors but also for beneficiaries. Point 2: Response: We added explanations on the relationship between California and Japan from the past to present. Point 3: Response: We revised the section 6, especially 6.1 of the main text. “Introduction section” in the review report 1: Response: Drumwright (2022) is cited only to fascinate readers including university students as described in the section 1, though both of the authors had travel experiences to Texas. 2: Response: We added explanations based on Gee et al. (2023). 3: Response: We added explanations as the mention related to Point 2. Japanese regulations on NFPs have been influenced from California since 1990s. 4: Response: ​​​​​​​We wrote the research gap in 3.1 of the main text, based on the section 2. 5: Response: ​​​​​​​We highlighted the significance in the first paragraph of the section 7 and make the second paragraph of that section supplemental. 6: Response: ​​​​​​​We directly wrote the research objective in 3.1 of the main text. 7: Response: ​​​​​​​The response is same with 3. “Literature review” in the review report 1: Response: ​​​​​​​We discussed the accountability in 2.3 of the main text, citing prior literature. 2: Response: ​​​​​​​We justified based mainly on Viljoen et al. (2021) and Koster et al. (2022). 3: Response: ​​​​​​​We added explanations in the section 1. 4: Response: ​​​​​​​The section 3 is revised by adding sentences and correcting a typo in a formula. 5: Response: ​​​​​​​We eliminated two research articles from the references. “Methodology” in the review report 1: Response: ​​​​​​​The section 4 is revised. 2: Response: ​​​​​​​We added descriptions in 4.2. Related to the database reference, we inserted another table. “Findings” in the review report 1: Response: ​​​​​​​We added brief explanations. 2: Response: ​​​​​​​Sentences on findings increased. Please view 6.1 of the main text. “Discussion” in the review report Response: We cited past studies and practical documents in 6.2 and 6.3 of the main text. Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was changed to focus on HOs. Besides, we added explanations that HOs are not only for contributors but also for beneficiaries. Point 2: Response: We added explanations on the relationship between California and Japan from the past to present. Point 3: Response: We revised the section 6, especially 6.1 of the main text. “Introduction section” in the review report 1: Response: Drumwright (2022) is cited only to fascinate readers including university students as described in the section 1, though both of the authors had travel experiences to Texas. 2: Response: We added explanations based on Gee et al. (2023). 3: Response: We added explanations as the mention related to Point 2. Japanese regulations on NFPs have been influenced from California since 1990s. 4: Response: ​​​​​​​We wrote the research gap in 3.1 of the main text, based on the section 2. 5: Response: ​​​​​​​We highlighted the significance in the first paragraph of the section 7 and make the second paragraph of that section supplemental. 6: Response: ​​​​​​​We directly wrote the research objective in 3.1 of the main text. 7: Response: ​​​​​​​The response is same with 3. “Literature review” in the review report 1: Response: ​​​​​​​We discussed the accountability in 2.3 of the main text, citing prior literature. 2: Response: ​​​​​​​We justified based mainly on Viljoen et al. (2021) and Koster et al. (2022). 3: Response: ​​​​​​​We added explanations in the section 1. 4: Response: ​​​​​​​The section 3 is revised by adding sentences and correcting a typo in a formula. 5: Response: ​​​​​​​We eliminated two research articles from the references. “Methodology” in the review report 1: Response: ​​​​​​​The section 4 is revised. 2: Response: ​​​​​​​We added descriptions in 4.2. Related to the database reference, we inserted another table. “Findings” in the review report 1: Response: ​​​​​​​We added brief explanations. 2: Response: ​​​​​​​Sentences on findings increased. Please view 6.1 of the main text. “Discussion” in the review report Response: We cited past studies and practical documents in 6.2 and 6.3 of the main text. Competing Interests: N/A Close Report a concern COMMENT ON THIS REPORT Comments on this article Comments (0) Version 2 VERSION 2 PUBLISHED 26 Aug 2025 ADD YOUR COMMENT Comment keyboard_arrow_left keyboard_arrow_right Open Peer Review Reviewer Status info_outline Alongside their report, reviewers assign a status to the article: Approved The paper is scientifically sound in its current form and only minor, if any, improvements are suggested Approved with reservations A number of small changes, sometimes more significant revisions are required to address specific details and improve the papers academic merit. Not approved Fundamental flaws in the paper seriously undermine the findings and conclusions Reviewer Reports Invited Reviewers 1 Version 2 (revision) 31 Dec 25 read Version 1 26 Aug 25 read Nurul Hidayana Mohd Noor , Universiti Teknologi MARA, Seremban, Malaysia Comments on this article All Comments (0) Add a comment Sign up for content alerts Sign Up You are now signed up to receive this alert Browse by related subjects keyboard_arrow_left Back to all reports Reviewer Report 0 Views copyright © 2026 Mohd Noor N. This is an open access peer review report distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 20 Jan 2026 | for Version 2 Nurul Hidayana Mohd Noor , Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Seremban, Negeri Sembilan, Malaysia 0 Views copyright © 2026 Mohd Noor N. This is an open access peer review report distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. format_quote Cite this report speaker_notes Responses (0) Approved info_outline Alongside their report, reviewers assign a status to the article: Approved The paper is scientifically sound in its current form and only minor, if any, improvements are suggested Approved with reservations A number of small changes, sometimes more significant revisions are required to address specific details and improve the papers academic merit. Not approved Fundamental flaws in the paper seriously undermine the findings and conclusions The authors have revised the manuscript accordingly and made all necessary amendments. Competing Interests No competing interests were disclosed. I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard. reply Respond to this report Responses (0) Mohd Noor NH. Peer Review Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.194233.r446549) NOTE: it is important to ensure the information in square brackets after the title is included in this citation. The direct URL for this report is: https://f1000research.com/articles/14-827/v2#referee-response-446549 keyboard_arrow_left Back to all reports Reviewer Report 0 Views copyright © 2025 Mohd Noor N. This is an open access peer review report distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 10 Sep 2025 | for Version 1 Nurul Hidayana Mohd Noor , Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Seremban, Negeri Sembilan, Malaysia 0 Views copyright © 2025 Mohd Noor N. This is an open access peer review report distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. format_quote Cite this report speaker_notes Responses (1) Approved With Reservations info_outline Alongside their report, reviewers assign a status to the article: Approved The paper is scientifically sound in its current form and only minor, if any, improvements are suggested Approved with reservations A number of small changes, sometimes more significant revisions are required to address specific details and improve the papers academic merit. Not approved Fundamental flaws in the paper seriously undermine the findings and conclusions The title does not reflect the content in the manuscript. Why moderate regulations? Why not strong or comprehensive regulations? Abstract: “California has moderate regulations on the expense allocation of NFP programs.” – I don’t understand the purpose of this statement in your study. Why refer to California and not other countries/states? The statement is irrelevant. The findings statement is difficult to understand for a layperson. Please paraphrase the sentence. Make sure the findings are understandable. Introduction section: “As a case in the educational collection of the University of Texas at Austin, not-for-profit organizations (NFPs) often confront ethical dilemmas in terms of fundraising (Drumwright, 2022).” Why open your sentence with these statements? The authors do not elaborate on cases that happen at the University of Texas at Austin. You cannot expect all readers to be aware of this case. The readers come from diverse backgrounds and countries. Please define NPOs and elaborate on their nature, challenges faced by NPOs, and their governing bodies. Since the study is among NPOs in Japan. Please discuss NPOs from the Japanese context. This is important since the NPO nature varies between each country. Please discuss the identified research gaps. Please highlight the significance of the study. Please list your research objectives or research questions. The authors made a presumption about California; however, the empirical evidence and facts are not strongly justified. Literature review The accountability of the NPO concept needs to be discussed. The use of game theory is not critically justified. Regulations used in Japan are not stated and explained. The LR section is poorly constructed and needs more explanation. Please avoid referring to obsolete empirical studies. Methodology The methodology section is poorly constructed and academically written. Please explain population and sample selection, research methodology used (either quantitative or qualitative), sampling techniques, database reference, validity, and reliability of data collection. Findings Please explain your table and figure briefly. The findings are too narrow; please include more significant findings. Discussion – needs more explanation, please support your findings with past studies. Please include a discussion of theoretical and practical implications. Is the work clearly and accurately presented and does it cite the current literature? Partly Is the study design appropriate and is the work technically sound? No Are sufficient details of methods and analysis provided to allow replication by others? No If applicable, is the statistical analysis and its interpretation appropriate? Partly Are all the source data underlying the results available to ensure full reproducibility? Partly Are the conclusions drawn adequately supported by the results? Yes Competing Interests No competing interests were disclosed. Reviewer Expertise nonprofit and organisational management, entreprenuership, social work, and youth studies I confirm that I have read this submission and believe that I have an appropriate level of expertise to confirm that it is of an acceptable scientific standard, however I have significant reservations, as outlined above. reply Respond to this report Responses (1) Author Response 12 Jan 2026 Fuminobu Mizutani, Department of Business Administration, Kanto Gakuin University, Yokohama, 2310016, Japan Thank you very much for reading our first version and commenting. Your comments are helpful for us. The preface in the review report Point 1: Response: The title was changed to focus on HOs. Besides, we added explanations that HOs are not only for contributors but also for beneficiaries. Point 2: Response: We added explanations on the relationship between California and Japan from the past to present. Point 3: Response: We revised the section 6, especially 6.1 of the main text. “Introduction section” in the review report 1: Response: Drumwright (2022) is cited only to fascinate readers including university students as described in the section 1, though both of the authors had travel experiences to Texas. 2: Response: We added explanations based on Gee et al. (2023). 3: Response: We added explanations as the mention related to Point 2. Japanese regulations on NFPs have been influenced from California since 1990s. 4: Response: ​​​​​​​We wrote the research gap in 3.1 of the main text, based on the section 2. 5: Response: ​​​​​​​We highlighted the significance in the first paragraph of the section 7 and make the second paragraph of that section supplemental. 6: Response: ​​​​​​​We directly wrote the research objective in 3.1 of the main text. 7: Response: ​​​​​​​The response is same with 3. “Literature review” in the review report 1: Response: ​​​​​​​We discussed the accountability in 2.3 of the main text, citing prior literature. 2: Response: ​​​​​​​We justified based mainly on Viljoen et al. (2021) and Koster et al. (2022). 3: Response: ​​​​​​​We added explanations in the section 1. 4: Response: ​​​​​​​The section 3 is revised by adding sentences and correcting a typo in a formula. 5: Response: ​​​​​​​We eliminated two research articles from the references. “Methodology” in the review report 1: Response: ​​​​​​​The section 4 is revised. 2: Response: ​​​​​​​We added descriptions in 4.2. Related to the database reference, we inserted another table. “Findings” in the review report 1: Response: ​​​​​​​We added brief explanations. 2: Response: ​​​​​​​Sentences on findings increased. Please view 6.1 of the main text. “Discussion” in the review report Response: We cited past studies and practical documents in 6.2 and 6.3 of the main text. View more View less Competing Interests N/A reply Respond Report a concern Mohd Noor NH. Peer Review Report For: Moderate regulations are optimal for HOs' program expense allocations: Findings from the combination of mechanism design and k-means clustering [version 2; peer review: 1 approved] . F1000Research 2025, 14 :827 ( https://doi.org/10.5256/f1000research.184431.r409635) NOTE: it is important to ensure the information in square brackets after the title is included in this citation. The direct URL for this report is: https://f1000research.com/articles/14-827/v1#referee-response-409635 Alongside their report, reviewers assign a status to the article: Approved - the paper is scientifically sound in its current form and only minor, if any, improvements are suggested Approved with reservations - A number of small changes, sometimes more significant revisions are required to address specific details and improve the papers academic merit. 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