Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kahua Paa Mua Inc

Executive Director / CEO

EIN 453682506
HI · NTEE S30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Fuertes, Executive Director / CEO ($30,990) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $505,810 $30,990
$30,79210th
$65,30925th
$99,589Median
$135,45475th
$170,38590th
$30,990This org · 10th
p10$30,792
p25$65,309
p50$99,589
p75$135,454
p90$170,385
$30,990

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
San Diego North Economic CA$491,997 Ceo $176,358 $170,093 2024
St Hope Development Company CA$490,629 Ceo $234 $232 2023
Go Ithaca NY$502,138 Executive Director $104,000 $104,967 2024
Historic Valley Junction Foundation IA$502,155 Executive Di $69,950 $88,074 2023
Arlee Community Development Corporation MT$488,173 Executive Director $75,000 $92,966 2023
Greater Sarasota Chamber Of Commerce FL$484,842 President $27,727 $29,953 2023
Polk Vision Inc FL$506,806 Executive Director $112,290 $117,823 2024
Entrepreneurs For Global Change Inc NY$507,709 Executive Director $97,917 $98,827 2024
Waterstart NV$508,109 Executive Director $198,122 $228,367 2023
Science Technology And Research DE$509,736 President/treasurer $30,000 $32,810 2024
Somosvc CA$509,844 Executive Director/secretary $174,798 $173,568 2023
Springfield Regional Development Corp VT$510,661 Executive Director $100,769 $113,287 2024
Bohemia Food Hub OR$511,639 President $59,604 $61,824 2024
North Central Montana Economic MT$479,833 Executive Direc $80,000 $99,164 2023
Pamlico Rose Institute NC$511,896 Ceo / Chair $71,775 $82,835 2024
Defiance Development And Visitors OH$512,281 Executive Di $56,000 $68,205 2023
Anna Economic Development Corporation TX$512,336 Edc Director $28,253 $31,567 2024
Market Vanburen MI$514,262 Executive Di $123,035 $146,032 2023
San Juan County Economic WA$514,322 Executive Di $122,812 $122,812 2024
Built Oregon OR$474,305 Director $15,000 $15,559 2024
Sustainable Communities Fund CA$474,274 Chief Executive Officer $269,537 $259,962 2024
Our Jobs Our Children Our Future Inc WV$517,406 President $128,000 $154,797 2024
Usana True Health Foundation UT$518,332 President $31,275 $36,809 2023
Startup Columbus Inc GA$473,042 Executive Dir. $98,329 $110,429 2024
Kings Highway District Management NY$518,617 Manager $87,202 $88,012 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 default10th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted7th

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 (David Fuertes) 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 197 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,990 is reasonable (approximately the 10th 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.