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PeerBasis
Compensation Comparability Determination

Kauai Sailing Association

Executive Director / CEO

EIN 263217432
HI · NTEE M40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carl Andersson, Executive Director / CEO ($40,275) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carl Andersson — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $147,288 $40,275
$15,44010th
$40,98625th
$61,215Median
$88,07975th
$91,66490th
$40,275This org · 23rd
p10$15,440
p25$40,986
p50$61,215
p75$88,079
p90$91,664
$40,275

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
Chautauqua Children's Safety NY$211,744 Executive Di $81,073 $79,479 2024
National Committee On Uniform Traffic Control Devices AZ$218,831 Executive Secretary $87,750 $91,555 2024
Metropolitan Safety Council Of LA$222,087 President, Director $33,963 $40,573 2024
Bike Walk Macon Inc GA$203,275 Ececutive Di $54,600 $59,560 2024
Project Childsafe Inc CT$196,137 Assistant Secretary $106,126 $105,169 2025
The 247 Movement TN$189,904 Executive Di $46,335 $52,839 2024
National Safety Council Ohio Chapter OH$188,834 Executive Director $56,160 $62,869 2025
Volunteer Firemans Association Of Cambria County And Vicinity PA$241,676 President $150 $167 2023
Veteran Sailing Inc FL$183,464 Secretary $2 $2 2024
Tonto Recreation Alliance Inc AZ$246,291 President Executive Director $40,468 $42,223 2024
Arizona Motorcycle Safety And Awareness Foundation AZ$249,733 Executive Director $43,000 $46,190 2023
Sass Go SC$251,510 President $79,897 $90,428 2024
Educators School Safety Network OH$176,215 Director Of Programs $39,758 $45,684 2024
The West Central Montana Avalanche MT$253,739 Executive Dir. $71,680 $86,302 2023
Bikehouston Inc TX$173,613 Executive Director $135,721 $147,288 2024
Community Alliance For Teen Safety NH$256,591 Executive Director $38,152 $38,218 2024
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $32,298 2024
Addventuri VA$158,204 Executive Di $66,269 $69,418 2024
Greenville Area Parkinsons Society SC$271,642 Executive Director $81,000 $91,676 2024
Waterfront Education CA$275,021 President $13,513 $13,567 2022
Bikemore Inc MD$300,750 Executive Director $86,000 $87,228 2024
Wyoming-montana Safety Council WY$318,143 Executive Director $78,074 $88,362 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI cost of living and 2023 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 default23rd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted23rd

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 (Carl Andersson) 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 22 similarly situated organizations (Same NTEE sector (M40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,275 is reasonable (approximately the 23rd 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.