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PeerBasis
Compensation Comparability Determination

Friends Of Waialua Robotics

Executive Director / CEO

EIN 811144400
HI · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenn Lee, Executive Director / CEO ($15,870) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Glenn Lee — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $477,322 $15,870
$6,88510th
$16,34625th
$36,942Median
$72,76175th
$94,38990th
$15,870This org · 24th
p10$6,885
p25$16,346
p50$36,942
p75$72,761
p90$94,389
$15,870

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
Lancaster Country Club Foundation PA$210,886 Treasurer $26,936 $30,003 2023
Nextmark Foundation Inc NJ$210,508 President $18,000 $17,436 2024
Mequon-thiensville Education Foundation Inc WI$214,357 Executive Director $32,500 $37,911 2023
Teaching And Learning Collaborative Inc CA$208,413 President $22,500 $20,535 2025
Friends Of Richmond Community High School VA$207,623 Executive Director $61,702 $62,968 2025
Njea Affiliates Risk Purchasing NJ$206,464 President $100,282 $97,137 2024
Mandela International Magnet School Education Foundation NM$203,289 Treasurer $3,000 $3,501 2024
Rochester Education Foundation Inc NY$202,563 Executive Director $32,500 $32,802 2023
Manheim Central Foundation For PA$222,472 Executive Di $30,000 $31,620 2025
Hallsville Isd Education Foundation TX$201,469 Executive Dir. $20,000 $21,704 2024
Eastlake Educational Foundation CA$223,340 Executive Director $80,262 $73,252 2025
Western Dairy Education & Research MO$200,700 President $415,400 $477,322 2024
Ferndale Public Schools Foundation WA$225,437 Executive Director $4,794 $4,656 2024
Wilson Education Foundation PA$226,468 Executive Director $33,250 $35,973 2024
Austin Public Education Foundation MN$195,646 President $14,600 $15,651 2024
Laptops 4 Learning AZ$192,571 Executive Director $18,000 $19,335 2023
Oj Anderson Scholarship Foundation Inc NJ$191,208 President $14,400 $14,360 2023
Victorious Life International IL$189,594 Ceo $750 $799 2024
The Education Foundation Of Putnam FL$189,084 Executive Director $27,500 $28,027 2024
William S Hart Education Foundation CA$235,818 Executive Director $61,832 $59,635 2023
South Dade Education Fund Inc FL$235,957 President $114,247 $116,437 2024
Jonas Realty Corp MA$186,388 Vice President $57,176 $57,387 2023
Heights Schools Foundation OH$186,278 Executive Di $26,085 $30,859 2023
State College Area School District PA$240,559 Executive Director $72,159 $78,068 2024
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,331 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 2023 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted23rd

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 (Glenn Lee) 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 66 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,870 is reasonable (approximately the 24th 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.