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PeerBasis
Compensation Comparability Determination

Windward Seniors' Day Care Center

Executive Director / CEO

EIN 237367665
HI · NTEE P71Z
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Michael Gleason, Executive Director / CEO ($65,208) against the 2000 closest of 3,896 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

3,896 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$288 total compensation of comparable organizations → $489,913 $65,208
$21,13110th
$46,30825th
$69,451Median
$93,23075th
$120,70890th
$65,208This org · 45th
p10$21,131
p25$46,308
p50$69,451
p75$93,230
p90$120,708
$65,208

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
True Connections Community Programs Inc CA$479,066 Executive Dir. $360 $347 2024
Emmanuel Senior Enrichment Center Inc NC$479,033 Executive Director $103,813 $128,405 2022
The River Center Family & Community NH$479,096 Executive Director $59,710 $61,581 2024
Fvca Thrift Inc WI$479,016 Executive Dire $30,000 $36,028 2023
The Association For Independent Living TX$479,216 Executive Director $78,830 $90,677 2023
La Plaza CO$478,802 Executive Di $51,003 $54,625 2024
Green Scene Thrift PA$478,742 Store Manager $49,560 $55,202 2024
Sowhope Org MI$479,496 Corp President And Ceo $85,000 $100,888 2023
Pie In The Sky Community Alliance Inc FL$478,481 Senior Program Manager $48,000 $50,365 2024
Order Our Steps CA$479,696 Owner $80,000 $79,437 2023
Claw Corp OH$478,355 President $59,357 $70,220 2024
The Women's Center Of Tarrant County TX$479,779 President/ceo $22,865 $25,547 2024
Progres Foundation Corporation CT$478,337 Executive Director $124,540 $134,278 2023
In His Name - Colleton SC$479,811 Executive Dir. $36,000 $41,948 2024
Family Safety Network Of Cass County Inc MN$478,304 Former Executive Director $87,129 $96,161 2024
Kaitlyns Kloset Mn MN$478,302 Executive Director $7,394 $8,401 2023
Live Thankfully Little Rock AR$478,256 President $73,500 $92,279 2024
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $21,719 2023
For The Need Foundation CA$480,016 Executive Director $146,474 $145,443 2023
Pennsylvania Head Start Association PA$480,077 Executive Di $97,728 $108,854 2024
Southern Ohio Area Task Force On OH$480,087 Executive Director $77,302 $91,449 2024
People Empowered And Communities Enhanc WA$477,905 Executive Director $60,018 $61,791 2023
The Ability Center For Independent NM$477,892 Executive Di $75,405 $90,586 2024
Waiting Under The Willow Foundation TX$480,244 Founder/treasurer/executive Director $15,475 $17,290 2024
Fairvote Washington Foundation WA$477,853 Executive Director $4,396 $4,526 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 default45th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Michael Gleason) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,208 is reasonable (approximately the 45th 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 13, 2026.