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PeerBasis
Compensation Comparability Determination

Kukulu Kumuhana O Anahola

Executive Director / CEO

EIN 271707515
HI · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachelle Nam, Executive Director / CEO ($69,022) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rachelle Nam — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$883 total compensation of comparable organizations → $617,362 $69,022
$13,82410th
$29,54825th
$54,086Median
$79,91475th
$101,06790th
$69,022This org · 65th
p10$13,824
p25$29,548
p50$54,086
p75$79,914
p90$101,067
$69,022

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
Share Community CA$251,687 President $95,596 $92,200 2024
Junebug Mother And Child Inc VT$253,845 Excutive Director $59,085 $66,425 2024
Next Steps The Colony TX$249,284 Case Manager $75,371 $86,698 2023
Virginias One Church One Child Inc VA$255,837 Executive Director $35,379 $37,171 2025
Waterfront Village Inc DC$248,116 Executive Director $77,500 $75,961 2024
Gift Of Hope Inc MO$247,837 Executive Di $83,121 $95,798 2025
Beyond Limits Inc MN$256,533 Executive Di $70,000 $75,265 2025
Williamsburg Area Faith In Action I VA$247,693 Executive Director $69,615 $75,076 2024
Victory Restoration Centers LA$246,790 President $3,462 $4,258 2024
Iredell Community Outreach NC$257,648 Executive Director $35,378 $40,829 2024
Fish For Life Inc CA$246,187 President $70,000 $67,513 2024
Beyond Violence Inc PA$244,604 Executive Director $43,680 $50,090 2023
Entrusted Houston TX$243,479 Executive Dir. $40,000 $46,011 2023
Woosaa Wellness Inc NY$242,434 Chair $70,019 $72,757 2023
Evangelical Alliance For Immigration AR$241,550 Director $80,500 $101,067 2024
Lets Go Services VA$240,936 Executive Director $33,231 $35,838 2024
Dor-tran Inc WI$263,459 Executive Director $58,995 $68,817 2024
Word Game Players Organization MN$240,589 Treasurer, Director $3,800 $4,194 2024
El Sistema Usa NC$240,424 Executive Director $95,000 $112,877 2023
Info For Families Inc GA$238,935 President $161,548 $181,428 2024
Federation Of Families Of Florida Inc FL$265,746 Executive Director $64,250 $69,407 2023
Field Of Dreams Inc CA$238,158 Secretary $30,150 $29,079 2024
A Loving Choice Adoption Associates NJ$266,226 Executive Dir. $39,000 $38,893 2024
Improving Healthcare Culture MA$266,237 President $60,000 $62,000 2023
Communities United For Action OH$237,858 Executive Director $77,297 $91,443 2024

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 default65th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted60th

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 (Rachelle Nam) 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 151 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,022 is reasonable (approximately the 65th 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.