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PeerBasis
Compensation Comparability Determination

Hawaii Surfing Production Corp

Executive Director / CEO

EIN 208664448
HI · NTEE N67
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Wendell Aoki, Executive Director / CEO ($29,430) against every comparable organization that fit the selection criteria — 237 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

237 organizations qualified on sector, size, and geography 237 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $222,073 $29,430
$2,34610th
$5,88625th
$17,264Median
$38,11875th
$61,95590th
$29,430This org · 62nd
p10$2,346
p25$5,886
p50$17,264
p75$38,118
p90$61,955
$29,430

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
Warburton Chapel Trustees CT$110,465 Trustee $3,000 $3,224 2024
Eastern Slope Ski Club NH$110,724 Board Member $7,500 $7,939 2024
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $11,078 2023
Brooklyn Lacrosse Club Inc NY$111,435 Executive Director $12,853 $13,316 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $40,098 2025
Beyond Barriers Athletic Foundation CA$108,894 Executive Director $8,343 $8,260 2024
Lakeville South Clay Target Team MN$111,902 Vice Preside $5,000 $5,664 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,452 2024
Star Athletic Club PA$112,323 Manager $29,415 $33,630 2024
Jamestown New Horizons Inc MO$112,421 Treasurer $21,250 $26,567 2023
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $3,057 2025
Edge Athletics Club Inc NY$113,459 President/di $103,333 $110,215 2023
The Dipsea Race Foundation CA$113,824 Executive Dir. $17,000 $16,830 2024
Heart Shot Ministry Inc IA$114,229 Ceo $27,927 $36,094 2023
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $27,914 2023
Scotty Gomez Foundation Hockey Association Inc AK$106,000 President $24,000 $26,306 2024
Christian Youth Fellowship Inc CT$114,726 President $46,800 $51,794 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,574 2025
Roc Foundation Inc WI$105,801 Executive Di $79,358 $95,020 2024
Wilson Junior Soccer Club PA$115,078 Registrar $5,000 $5,886 2023
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $26,441 2024
Competitive Wake Surf Assoc Inc VA$115,266 President $31,200 $35,558 2023
Scotty Gomez Foundation AK$104,400 President $24,000 $27,084 2023
High Country Soccer Association Inc CO$104,195 Executive Direc $37,708 $40,385 2025
Victory Sports Global Outreach Inc NY$103,989 Executive Director $77,372 $82,525 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 2025 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 default62nd
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted59th

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 (Wendell Aoki) 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 237 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,430 is reasonable (approximately the 62nd 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.