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PeerBasis
Compensation Comparability Determination

Honolulu Water Polo

Executive Director / CEO

EIN 743216859
HI · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kale Ai, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,337 total compensation of comparable organizations → $129,333 $65,000
$12,01510th
$24,29025th
$41,239Median
$68,53175th
$78,99590th
$65,000This org · 72nd
p10$12,015
p25$24,290
p50$41,239
p75$68,531
p90$78,995
$65,000

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
Hummelstown Swim Club PA$208,566 President $6,000 $6,880 2023
Swim Focus CA$208,635 Ceo $81,000 $78,123 2024
Lodi City Swim Club CA$211,195 President $58,409 $56,334 2024
Blue Devil Swim Club IL$203,435 Director And Head Coach $38,107 $41,844 2024
North Aquatics Club Inc IL$201,540 President $1,270 $1,358 2025
Richmond Athletics TX$216,065 President $12,115 $13,536 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $87,018 2024
South Orlando Rowing Association FL$217,632 Board Member $33,000 $34,626 2024
Sea Scope Incorporated IN$217,748 Ceo $29,264 $35,487 2023
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $27,006 2023
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $52,843 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $78,313 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $19,648 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $84,162 2024
Southside Water Polo Club TX$224,949 Vice President $26,382 $29,476 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $29,037 2025
Hastings Area Swim Team Boosters MN$191,102 Executive Di $58,000 $64,012 2024
Stingray Swim Team Inc AK$189,402 Chief Executor Officer $72,784 $80,018 2023
Thresher Aquatics Inc FL$227,827 President $24,000 $26,989 2022
Amity Regional Aquatic Club Inc CT$186,943 Head Coach $50,962 $53,370 2024
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $41,238 2023
Richfield Swim Club MN$232,064 Head Coach $65,289 $70,199 2025
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $32,401 2024
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $28,765 2024
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $42,840 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 default72nd
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted70th

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 (Kale Ai) 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 67 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 72nd 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.