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PeerBasis
Compensation Comparability Determination

Kalanihale

Executive Director / CEO

EIN 460840554
HI · NTEE B90
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Kaimi Kaupiko, Executive Director / CEO ($53,000) against every comparable organization that fit the selection criteria — 440 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

440 organizations qualified on sector, size, and geography 440 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $487,652 $53,000
$14,25210th
$37,24025th
$63,225Median
$87,77075th
$117,98890th
$53,000This org · 37th
p10$14,252
p25$37,240
p50$63,225
p75$87,770
p90$117,988
$53,000

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
American Porphyria Foundation FL$335,190 Executive Director $59,231 $60,367 2024
Center For Mathematics And Teaching Inc CA$335,180 Vice President $86,718 $83,637 2023
Peace Village Posters 4 Peace OH$335,014 Executive Director $39,800 $45,733 2024
Girls On The Run Of Northwest Illinois IL$334,885 Executive Dir. $43,793 $46,709 2024
Middle After School Kare Inc NJ$334,728 Treasurer $3,000 $2,906 2024
La Porte Education Foundation TX$334,660 Executive Director $112,339 $118,771 2025
I Have A Dream Foundation - Atlanta GA$334,335 Executive Director $78,676 $85,823 2024
Stem Santa Fe NM$338,392 Ceo $55,273 $64,496 2024
A Place For Kids NY$338,491 Executive Director $60,000 $60,558 2023
Digital Girl Incorporated NY$338,555 Executive Director $100,880 $105,992 2022
Vermont Arts Exchange Inc VT$338,874 Executive Di $108,029 $117,965 2024
Express Association Of America VA$339,000 Executive Director $296,619 $319,889 2023
Lead California CA$339,024 Executive Director $190,067 $178,056 2024
Under The Shield AZ$339,724 President $120,934 $126,178 2024
Union County Interscholastic Athletic NJ$331,267 Officer $24,250 $23,489 2024
Classical Beginnings Inc TN$340,406 Executive Director $49,229 $54,692 2025
Read Early And Daily Read VA$340,582 Executive Director $16,380 $17,665 2023
Jeremiahs Place NM$340,825 President $24,000 $28,832 2023
The Brock Center TN$340,945 President $90,033 $100,025 2025
C I R C L E CO$330,568 Executive Director And Founder $80,000 $83,223 2024
Next Generation Youth Development GA$341,420 Executive Di $56,500 $61,632 2024
Yours Humanly CA$330,099 Ceo $72,000 $67,450 2024
Cohesion Network PA$329,671 Executive Dir. $70,659 $76,445 2024
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $95,206 2024
Red Sweater Project OR$328,099 Executive Dir. $57,600 $58,031 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 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 default37th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted33rd

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 (Kaimi Kaupiko) 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 440 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,000 is reasonable (approximately the 37th 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.