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PeerBasis
Compensation Comparability Determination

Hui O Koolaupoko

Executive Director / CEO

EIN 261760086
HI · NTEE C32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristen Nalani Kane, Executive Director / CEO ($36,775) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristen Nalani Kane — reported title “PROJECT DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,286 total compensation of comparable organizations → $144,985 $36,775
$8,86310th
$48,60225th
$61,656Median
$80,65975th
$111,40090th
$36,775This org · 21st
p10$8,863
p25$48,602
p50$61,656
p75$80,659
p90$111,400
$36,775

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
Gull Chain Of Lakes Association MN$238,044 Secretary/tr $12,619 $13,927 2024
One People One Reef CA$235,610 V Chair&co-dir. $28,000 $27,803 2023
Lifetides Institute SC$239,327 Vice Chair $26,500 $30,879 2024
Madison River Foundation MT$240,092 Former Executive Director $109,125 $135,266 2023
The Great Egg Harbor Watershed Association NJ$233,111 Coordinator $51,611 $52,989 2023
Chesapeake Rivers Association Inc MD$232,603 Secretary $120,000 $125,308 2024
The Beaver Coalition Inc OR$231,797 Executive Director $83,697 $86,815 2024
St Mary's River Watershed Association Inc MD$247,582 Exec. Director $47,400 $49,497 2024
Acton Wakefield Watersheds Alliance NH$248,360 Executive Di $74,862 $77,208 2024
Smithfield Irrigation Company UT$250,811 Trustee $2,000 $2,286 2024
Pudding River Watershed Council OR$250,832 Co-executive Director $62,500 $66,743 2023
Jersey Shore Partnership Foundation Inc NJ$221,167 President $75,063 $74,856 2024
Pokegama Lake Association MN$218,503 Secretary $2,700 $2,980 2024
Project O CA$216,852 President & Ceo $54,000 $53,620 2023
Carrolls Water Association WA$256,946 Treasurer $8,269 $8,269 2024
Resource Protection Group Inc VA$258,063 Secretary/tr $7,500 $8,088 2024
Beyond Our Shores Inc RI$263,786 President $73,150 $80,659 2023
Jones River Watershed Associnc MA$264,493 Exec. Dir. $60,000 $60,222 2024
Spokane River Forum WA$208,638 Executive Dir. $46,376 $45,181 2025
Missouri Stream Team Watershed Coalition MO$265,034 Executive Director $44,883 $53,097 2024
Jacobs Creek Watershed Association PA$208,570 Executive Director $40,240 $46,146 2023
Malama Na Apapa HI$265,256 Director $10,000 $12,121 2020
Friends Of Deckers Creek Inc WV$208,060 Exec. Director $41,273 $49,914 2024
Trinity Edwards Springs Protection Assoc TX$207,231 Executive Dir. $43,500 $48,602 2024
Harney County Watershed Council Inc OR$270,607 Coordinator $52,250 $55,797 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Kristen Nalani Kane) 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 61 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,775 is reasonable (approximately the 21st 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.