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PeerBasis
Compensation Comparability Determination

Malama Na Apapa

Executive Director / CEO

EIN 205866464
HI · NTEE C32
FY ending 2020-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Scott Bacon, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,886 total compensation of comparable organizations → $119,612 $10,000
$10,64110th
$39,58925th
$53,876Median
$70,44175th
$92,49790th
$10,000This org · 10th
p10$10,641
p25$39,589
p50$53,876
p75$70,441
p90$92,497
$10,000

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
Missouri Stream Team Watershed CoalitionMO $265,034$43,804 990
Jones River Watershed AssocincMA $264,493$49,683 990
Beyond Our Shores IncRI $263,786$66,543 990
Harney County Watershed Council IncOR $270,607$46,032 990
Resource Protection Group IncVA $258,063$6,672 990
Project41CA $273,056$80,682 990
Carrolls Water AssociationWA $256,946$6,822 990
Pudding River Watershed CouncilOR $250,832$55,062 990
Smithfield Irrigation CompanyUT $250,811$1,886 990
Acton Wakefield Watersheds AllianceNH $248,360$63,697 990
St Mary's River Watershed Association IncMD $247,582$40,835 990
Lake Of The Ozarks Watershed AllianMO $290,092$90,739 990
Madison River FoundationMT $240,092$111,593 990
Lifetides InstituteSC $239,327$25,474 990
Gull Chain Of Lakes AssociationMN $238,044$11,490 990
Hui O KoolaupokoHI $236,830$30,339 990
Rozalia ProjectVT $294,533$70,236 990
One People One ReefCA $235,610$22,937 990
The Great Egg Harbor Watershed AssociationNJ $233,111$49,154 990
Chesapeake Rivers Association IncMD $232,603$103,378 990
The Beaver Coalition IncOR $231,797$71,621 990
Agricultural Drainage Management Coalition IncIA $299,322$119,612 990
White River Partnership IncVT $299,632$62,186 990
Friends Of The White River IncIN $301,798$75,555 990
Professional Training AssociationWA $302,967$91,904 990

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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (Joseph Scott Bacon) 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 60 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 10th 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.