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PeerBasis
Compensation Comparability Determination

Nalukai Foundation

Executive Director / CEO

EIN 461377090
HI · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kari Clark, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 484 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

484 organizations qualified on sector, size, and geography 484 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,179 total compensation of comparable organizations → $487,652 $50,000
$15,91110th
$45,47725th
$69,230Median
$103,32775th
$129,83290th
$50,000This org · 27th
p10$15,911
p25$45,477
p50$69,230
p75$103,327
p90$129,832
$50,000

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
Innovation Ohio Education Fund OH$446,331 Ceo $65,305 $77,256 2023
Outside Perspectives Inc CT$447,364 Executive Director $62,000 $63,067 2024
Edgewater Collective CO$445,902 Executive Director $65,500 $70,151 2023
Reach Western Ct Inc CT$445,823 Exec Dir (7/2024-2/2025), Prog Dir $121,170 $120,078 2025
Inter-faith Thrift Shop Inc OH$447,929 Executive Di $25,195 $28,951 2024
St Nicholas Academy MO$448,465 Executive Di $92,651 $106,462 2024
Scentsability Micro-enterprise Inc FL$444,348 Employee $26,194 $26,696 2024
Achieving Community Task Successfully TX$449,491 Executive Director $18,000 $20,111 2023
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $60,666 2024
Mobile Area Interfaith Conference AL$449,877 Executive Director $71,897 $84,266 2024
Central Miami Christian Academy Inc FL$443,333 Administrator $65,000 $64,539 2025
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $25,989 2023
Vmi Inc VT$450,829 Executive Director $103,224 $116,047 2023
Kids Place At Sequoyah Inc TN$442,276 Executive Director $55,500 $61,659 2025
Roots Family Center CO$441,622 Executive Director $106,741 $108,178 2025
Partners In Academics & Therapeutic VA$452,399 President $7,725 $8,092 2024
Paid In Full Oregon OR$440,523 Executive Director $66,667 $69,150 2023
Memoria Decolonial Inc PR$439,801 President $12,000 $11,656 2024
Ukraine Global Scholars Foundation MA$454,091 Officer President $68,269 $66,555 2024
Homework House Inc MA$454,620 Executive Dir. $66,590 $66,836 2023
Mississippi Farm Bureau Foundation & MS$455,622 President $46,848 $56,606 2024
Routt County Riders CO$455,653 Executive Dir. $79,660 $82,869 2024
Long Beach City College Auxiliary Inc CA$456,103 Director Bss $176,912 $170,627 2023
Leadachild Society KS$457,169 Executive Director $121,251 $142,112 2024
College Mentoring Experience IL$435,967 President $28,000 $30,746 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 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 default27th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted25th

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 (Kari Clark) 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 484 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 27th 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.