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PeerBasis
Compensation Comparability Determination

Hawaii Va Foundation

Executive Director / CEO

EIN 471288647
HI · NTEE T31
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Gabe Amey, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gabe Amey — reported title “BOARD CHAIR/”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,411 total compensation of comparable organizations → $146,428 $4,800
$11,97710th
$35,47525th
$53,910Median
$83,43975th
$104,81490th
$4,800This org · 3rd
p10$11,977
p25$35,475
p50$53,910
p75$83,439
p90$104,814
$4,800

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
The Pearl Foundation Of The TN$227,530 Program Direct $55,650 $65,336 2024
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $75,207 2023
Mac Foundation MT$223,291 Cfo $118,130 $146,428 2023
The Surety Foundation Inc DC$229,532 Sfaa Foundation Liaison $57,126 $55,992 2024
Buffalo Renaissance Foundation Inc NY$221,606 Executive Director $36,000 $37,407 2023
The Freedom To Help Foundation Inc MD$232,308 Executive Director $1,312 $1,411 2023
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $44,027 2024
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $5,734 2023
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $59,080 2024
Stillwater Community Healthcare MT$241,012 Ceo $43,294 $52,126 2024
Port Washington Education Foundation NY$210,140 Vice President $10,000 $10,391 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $13,366 2024
Nehemiah Community Foundation CA$205,259 Coo $85,180 $84,581 2023
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $82,297 2023
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $50,298 2024
United Way Of Adams County Inc PA$250,888 Executive Dir. $71,169 $79,271 2024
Rochelle Area Community Foundation IL$252,515 Executive Di $92,084 $101,115 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $73,191 2023
Real Situations Inc OH$255,499 Sports/program Administrator $6,000 $7,098 2024
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $100,556 2024
Torah Synagogue Foundation NY$189,200 Treasurer $38,000 $37,364 2025
Carol Ann Lee Memorial Trust GA$265,062 Former Trustee $30,847 $35,666 2023
Visit Champaign County Foundation IL$266,372 Secretary $125,888 $142,318 2023
Together Empowered Inc GA$268,542 Clinical Director $11,310 $12,374 2025
Swift Eagle Charitable Foundation CO$274,262 Executive Dir. $32,000 $35,284 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted0th

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 (Gabe Amey) 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 39 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 3rd 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.