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PeerBasis
Compensation Comparability Determination

Leadership Kauai

Executive Director / CEO

EIN 760752398
HI · NTEE B60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Charmaine Ravelo, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,171 total compensation of comparable organizations → $280,663 $70,000
$16,56310th
$31,92525th
$59,798Median
$82,13575th
$102,26790th
$70,000This org · 60th
p10$16,563
p25$31,925
p50$59,798
p75$82,135
p90$102,267
$70,000

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.

OrganizationStateTotal revenueTotal compSource
National Hbcu Business Deans Roundtable IncNC $225,337$41,547 990
New York State Care ManagementNY $225,135$66,908 990
Ethos LiteracyNM $227,120$73,513 990
Remarkable Mens PracticeCA $224,685$10,018 990
The William And Lanaea C FeatherstoneMD $224,131$31,266 990
Destiny Builders IncOK $228,764$103,931 990
Skyline Agility Club IncNY $229,644$8,578 990
The Reliance College FundIL $221,037$93,867 990
Minnesota Teachers Of English To Speakers Of Other LanguagesMN $231,475$16,563 990
Growing Oaks AssociationOK $232,819$87,207 990
Iuoe Local 891 Education & Training FundNY $218,825$7,329 990
Columbia Bartending Agency IncorporatedNY $218,310$6,800 990
Literacy Volunteers Of Broome-tiogaNY $233,980$47,226 990
True InitiativeHI $217,550$77,642 990
Kenosha Literacy CouncilWI $234,765$60,328 990
Health-care Education And Living In PovertyDC $216,000$76,162 990
National Coalition For Dialogue & DeliberationPA $236,025$18,713 990
Collaborative Law Institute Of TexasTX $237,143$85,524 990
Gull Island Institute IncMA $237,443$40,556 990
Someone Who Cares Community CeGA $213,323$7,156 990
Leadership Kitsap FoundationWA $213,097$82,804 990
Midcoast LiteracyME $239,926$46,168 990
Achieving Success On Purpose IncNC $211,283$29,261 990
Mission Milby Community Development CorporationTX $210,845$141,079 990
Lawrence Funderburke YouthOH $210,661$113,183 990

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 default60th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted53rd

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 (Charmaine Ravelo) 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 121 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 60th 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). 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.