Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Na Lima Kahiau

Executive Director / CEO

EIN 473099022
HI · NTEE T50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Woods-kosasa, Executive Director / CEO ($57,600) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$450 total compensation of comparable organizations → $144,327 $57,600
$6,80310th
$15,03025th
$29,401Median
$57,13275th
$94,66990th
$57,600This org · 75th
p10$6,803
p25$15,030
p50$29,401
p75$57,132
p90$94,669
$57,600

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
St Charles Moose Lodge 1513 Loyal Order MO$139,063 Assistant Administrator $9,600 $11,065 2025
Unchained NV$143,124 Director Of Us Programs And Board Secretary $25,000 $27,990 2024
Bgcs Building Great Futures Inc NY$136,436 Executive Director (July-de $11,363 $11,469 2024
Rising Communities Economic Development PR$133,416 President $30,547 $30,547 2024
Bourbon Charity AZ$148,128 Executive Di $50,000 $53,709 2024
Project One Forty Three Inc CO$125,790 President $95,500 $102,281 2024
Brotallion Blue Skies Foundation CA$154,625 President And Executive Director $1,662 $1,603 2024
Capital Cause MD$155,183 Ceo $119,817 $125,117 2024
Ruth Stone House VT$124,307 Chair $400 $450 2024
Hope For Honduran Children Foundation OH$156,995 Executive Director $42,000 $49,686 2024
River Kourt Apartments OR$122,003 President $15,031 $16,051 2023
The Micro Non Profit Network VA$116,533 President $16,250 $17,073 2025
Pcf Gifting And Liquidation Charitable CA$113,453 President & Ceo $69,882 $67,400 2024
Perspectability Inc AR$167,484 Executive Director $12,696 $15,940 2024
Common Good DC$168,135 Founder $40,074 $39,278 2024
Learn And Discover 3 Inc NY$107,740 President $12,188 $12,301 2024
Coca Leverage Lender Inc MO$104,815 Interim President (Thru 2/23) $2,171 $2,644 2023
Ann Arbor Spark Foundation MI$182,887 President & Ceo $42,697 $49,224 2024
Presbyterian Medical Services Foundation NM$93,786 Board Member $76,088 $91,407 2024
The Orchid Foundation NY$194,488 Treasurer $80,000 $83,128 2023
Jackrabbit Homes Inc AZ$200,000 Ceo $28,454 $31,467 2023
Graduate Medical Education Consortium Of Southwest VA$201,618 Executive Director $62,083 $68,931 2023
Reconnect Shiurim Inc NJ$203,116 Secretary-director $28,350 $28,272 2024
The Grace Bomb Company MD$205,156 President $134,249 $144,327 2023
Talitha Koum Womens Recovery House IN$206,242 Director $25,920 $30,530 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted61st

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 (Patricia Woods-kosasa) 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 28 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,600 is reasonable (approximately the 75th 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.