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PeerBasis
Compensation Comparability Determination

Kauai Planning & Action Alliance

Executive Director / CEO

EIN 201579949
HI · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alice Luck, Executive Director / CEO ($98,376) against every comparable organization that fit the selection criteria — 327 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Alice Luck — reported title “PRESIDENT &”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

327 organizations qualified on sector, size, and geography 327 within the band form the benchmarked peer set.

Distribution of comparable compensation

$682 total compensation of comparable organizations → $278,593 $98,376
$20,48010th
$51,62625th
$78,317Median
$103,87275th
$140,05490th
$98,376This org · 71st
p10$20,480
p25$51,626
p50$78,317
p75$103,872
p90$140,054
$98,376

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 HI 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
Partnership West Inc NJ$491,728 Executive Director $97,235 $96,967 2024
South Euclid Community Urban Redevelopment Corp OH$491,400 Executive Director Former $65,506 $77,494 2024
Ormond Main Street Inc FL$493,251 Executive Director $70,276 $73,739 2024
Riverview International Center Inc OH$494,255 Executive Di $75,000 $88,725 2024
Whole Family Community Initiative IN$494,770 Executive Director $30,000 $35,336 2024
J Jireh Development Corp OH$489,023 Executive Di $30,000 $35,490 2024
Artesia Mainstreet Inc NM$495,876 Executive Director $66,333 $82,041 2023
Inspired Foundation Inc MI$487,263 President $30,550 $35,220 2024
Ripple Effects Group NC$497,802 President $75,000 $86,557 2024
Community Health And Empowerment Through Education And Research Inc MD$485,291 Executive Director $19,260 $20,706 2023
The Manchester Citizens Corporation PA$485,051 Executive Director $70,000 $80,273 2023
Gertrude Wood Community Foundation OH$499,224 Affordable Housing Director $45,006 $53,242 2024
Pitkin Avenue District Management Association Inc NY$484,644 Executive Director $127,097 $128,278 2024
Ripple Community Inc PA$500,467 Executive Director $86,467 $96,311 2024
Build Our Lives Together Inc PA$501,597 Executive Director $17,308 $19,278 2024
North Star Community Partners MO$501,850 Ceo $191,476 $226,517 2024
Downtown Ontario Improvement Association CA$481,784 Executive Director $94,516 $91,158 2024
Community Action Of Nebraska Inc NE$481,533 Executive Director $89,719 $107,782 2024
Los Angeles River Revitalization CA$502,791 Executive Director $259,481 $250,263 2024
Mainstreet El Dorado AR$505,368 Executive Director $53,833 $67,587 2024
Main Street Union City Inc TN$478,645 Director $42,769 $48,919 2025
Flipp Inc VA$478,201 Ceo & Exec Dir. $63,846 $68,855 2024
Rich Restoring Inner City Hope Inc MD$477,815 Executive Director $125,000 $130,529 2024
Limitless Community Development SC$477,269 Executive Di $59,216 $69,001 2024
North Iowa Corridor Economic Development Corporation IA$507,544 President $183,112 $230,556 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default71st
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted65th

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 (Alice Luck) 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 327 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,376 is reasonable (approximately the 71st 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.