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PeerBasis
Compensation Comparability Determination

Pohaku Pelemaka

Executive Director / CEO

EIN 462653495
HI · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leila Kealoha, Executive Director / CEO ($84,728) against every comparable organization that fit the selection criteria — 179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leila Kealoha — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

179 organizations qualified on sector, size, and geography 179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$883 total compensation of comparable organizations → $617,362 $84,728
$13,48310th
$32,47225th
$61,848Median
$83,16275th
$102,11290th
$84,728This org · 76th
p10$13,483
p25$32,472
p50$61,848
p75$83,162
p90$102,112
$84,728

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
Moving Waters TX$280,705 Exec Directo $42,969 $48,009 2024
The Ohio Legislative Black Caucus Foundation OH$281,386 President And Ceo $94,700 $112,031 2024
Birth Companions Community Center CA$281,781 Director $21,600 $20,833 2024
Nuestra Alianza De Willits CA$277,613 Exec. Director $11,274 $11,195 2023
Soteni Inc OH$283,526 Operations Manager $44,769 $51,597 2025
Loveone OR$276,616 Executive Director $21,287 $22,732 2023
Senior Charity Care Foundation UT$284,718 Executive Di $22,965 $26,253 2024
Aging Together Corporation VA$275,643 Executive Dir. $90,932 $95,538 2025
Mountain View Christian Counseling SC$274,984 Director $78,750 $94,473 2023
Wiley Kennedy Foundation SC$274,637 Executive Director $28,975 $34,760 2023
Thoroughfare Representative Services Incorporated MN$271,711 Executive Director $110,481 $125,535 2023
Crisis Consulting International CA$271,599 President $30,000 $29,789 2023
Edgehill Neighborhood Partnership TN$271,179 Executive Dir. $93,280 $112,750 2023
Dry Dock Corporation CA$290,465 Executive Director And Treasurer $59,700 $59,280 2023
Greater Boston Real Estate Board MA$291,834 Ceo $39,071 $40,374 2023
Elder Orphan Care NC$292,680 Executive Director $59,208 $70,350 2023
Project Athena Foundation AZ$267,730 Secretary $26,500 $29,307 2023
Improving Healthcare Culture MA$266,237 President $60,000 $62,000 2023
A Loving Choice Adoption Associates NJ$266,226 Executive Dir. $39,000 $38,893 2024
Federation Of Families Of Florida Inc FL$265,746 Executive Director $64,250 $69,407 2023
Destiny Of Hope MO$295,413 Executive Dir. $20,833 $24,646 2024
Connections Ministry Inc LA$296,729 President $78,997 $97,158 2024
Dor-tran Inc WI$263,459 Executive Director $58,995 $68,817 2024
Newbirth Outreach Center AL$297,290 Director $15,960 $19,827 2023
Moco Pride Center Inc MD$297,753 Ceo $80,000 $83,538 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 default76th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted72nd

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 (Leila Kealoha) 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 179 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,728 is reasonable (approximately the 76th 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.