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PeerBasis
Compensation Comparability Determination

Hawaiian Outrigger Canoe Voyaging

Executive Director / CEO

EIN 204866912
HI · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Evangeline Anela Gutierrez, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 91 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$659 total compensation of comparable organizations → $256,882 $70,000
$5,09610th
$11,86125th
$34,088Median
$64,13975th
$80,60090th
$70,000This org · 80th
p10$5,096
p25$11,861
p50$34,088
p75$64,139
p90$80,600
$70,000

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 HI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Al-nahda CenternfpIL $174,180$18,817 990
Minnesota International ChinesMN $179,407$12,602 990
Young Indian Culture Group IncNY $181,746$21,952 990
Irish Outreach San Diego IncCA $182,111$57,869 990
Century Chinese Language School OfMA $183,265$5,083 990
United AbolitionistsFL $183,687$39,338 990
Ceny Centro Educativo IncNY $184,251$12,112 990
Razorcake Gorsky Press IncCA $184,734$30,683 990
Brethren & Mennonite HeritageVA $162,847$73,271 990
Torrance Chinese SchoolCA $186,971$14,474 990
Six Nations Iroquois CulturalNY $187,701$14,340 990
City Of Erie Cable Tv Access CorpPA $188,446$40,219 990
Every Black Life Matters IncTX $190,457$63,909 990
Tubatulabals Of Kern ValleyCA $155,709$5,096 990
Zeitgeist NorthwestOR $155,341$5,980 990
Souls Grown Deep CommunityGA $154,807$256,882 990
Washington School Of Chinese Language & CultureMD $152,991$1,671 990
Irish Fest Of The Fox Cities IncWI $196,596$11,665 990
Elnu Abenaki IncVT $152,261$70,729 990
Organizacion De Tlaxcaltecas Usa IncCA $150,947$38,579 990
Hispanics Avanzando Hispanics -- Dba Hispanic Chamber Cincinnati FoundationOH $150,551$8,770 990
Alliance Francaise & Language CtrRI $199,404$12,103 990
Polska Szkola Im Marii Konopckiej NfpIL $149,506$7,138 990
Southwest Seminars IncNM $202,430$39,032 990
Arte NoirWA $202,525$25,079 990

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 default80th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted80th

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 (Evangeline Anela Gutierrez) 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 91 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 80th 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). 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.