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PeerBasis
Compensation Comparability Determination

Ikaika Hawaii (Watermans Academy)

Executive Director / CEO

EIN 462388864
HI · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shelley Oates-wilding, Executive Director / CEO ($75,739) against every comparable organization that fit the selection criteria — 496 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shelley Oates-wilding — reported title “PRESIDENT/CEO COACH”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

496 organizations qualified on sector, size, and geography 496 within the band form the benchmarked peer set.

Distribution of comparable compensation

$203 total compensation of comparable organizations → $173,312 $75,739
$15,63710th
$35,84725th
$62,932Median
$84,98475th
$107,18590th
$75,739This org · 64th
p10$15,637
p25$35,847
p50$62,932
p75$84,984
p90$107,185
$75,739

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
Mahomet Area Youth Club IL$321,187 Executive Director $47,865 $52,560 2024
Know2 SC$321,474 Executive Director $38,400 $44,745 2024
Deliver Hope Inc AR$322,187 Executive Di $38,184 $49,356 2023
Team 5 18 Ministries LA$319,673 President/executive Director $98,630 $118,178 2025
Girls On The Run South Georgia GA$319,672 Executive Director $55,750 $62,611 2024
West Chester Dance Works PA$322,940 Executive Director $28,025 $30,411 2025
Idaho High School Rodeo Association ID$319,180 Secretary & Treasurer $5,000 $5,788 2025
Total Foundation Inc MD$323,666 President & Ceo $85,500 $91,918 2023
Try Pie IA$318,157 Vice President $14,361 $17,563 2024
Shape Nw Inc WA$324,380 President $32,000 $34,296 2022
Sozo Missions Inc FL$317,173 Vice President $54,423 $57,105 2024
Mel's Academy Inc IN$324,994 President/ceo $11,152 $13,136 2024
Authoring Action NC$316,451 Executive Director $42,300 $50,260 2023
One For One Chicago IL$316,353 Executive Director $107,000 $117,494 2024
Girls On The Run - Sierras NV$316,126 Executive Di $97,520 $109,182 2024
All For One Inc GA$315,806 Executive Di $44,500 $49,976 2024
Youth Run Nola Inc LA$315,470 Executive Director $44,601 $56,474 2023
Big Brothers Big Sisters Of The MD$326,665 Executive Di $76,678 $80,070 2024
Camp Crossway Inc OK$315,237 Pres $10,038 $12,346 2024
Think Make Live Youth OH$327,001 Chair $19,950 $23,601 2024
Southeast Raleigh Community NC$315,095 Executive Director $16,500 $19,605 2023
Sea Devils Fka Saint Michael Albertville Area Swim MN$314,799 Coaching Rep $70,370 $79,959 2023
Cherokee Focus Inc GA$327,594 Ceo And Ex D $102,921 $119,001 2023
Camp Claire Inc CT$327,605 Camp Co-director $8,000 $8,625 2023
Crested Butte Development Team CO$327,642 Director $34,000 $37,489 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 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 default64th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted63rd

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 (Shelley Oates-wilding) 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 496 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,739 is reasonable (approximately the 64th 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.