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PeerBasis
Compensation Comparability Determination

Hawaii Tax Help And Financial Empowerment Solutions

Executive Director / CEO

EIN 812591300
HI · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Tamanaha, Executive Director / CEO ($71,219) against every comparable organization that fit the selection criteria — 814 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: Susan Tamanaha — reported title “President/CEO and Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

814 organizations qualified on sector, size, and geography 814 within the band form the benchmarked peer set.

Distribution of comparable compensation

$326 total compensation of comparable organizations → $238,621 $71,219
$13,19210th
$27,54725th
$49,069Median
$74,48875th
$102,41290th
$71,219This org · 72nd
p10$13,192
p25$27,547
p50$49,069
p75$74,488
p90$102,412
$71,219

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
Options United CA$218,363 President $107,561 $103,740 2024
Daughters Of The Most High God TX$218,340 Chief Executive $65,000 $74,769 2023
Michael Rowan Ministries Inc TX$218,704 President $96,939 $108,308 2024
Innovative Charities Of Northwest Florida Inc FL$218,713 President Director $12,000 $12,591 2024
Bellbrook Sugarcreek Community Support Center OH$218,168 Executive Director $36,000 $41,490 2025
Wings Homeless Advocacy CA$217,974 Executive Di $45,000 $44,683 2023
Appalachian Outreach Inc WV$219,241 Executive Director $6,380 $7,943 2023
Maine Multicultural Center ME$219,247 Executive Director $44,520 $51,263 2023
Drug-free Desoto Coalition Inc FL$217,742 Executive Di $65,626 $67,084 2025
Courageous Conversation CA$217,734 Executive Director $130,000 $122,150 2025
Second Baptist Community SC$219,300 Executive Di $20,400 $24,473 2023
Stable Hands Inc WI$219,395 Executive Director $14,487 $16,899 2024
Molly Bears VA$219,508 Production Mgr $27,500 $30,533 2023
Hope Has No Borders CO$217,462 Board Member $23,372 $25,032 2024
House Of Myrrh OR$219,622 Founder/advisor $91,418 $94,823 2024
Circle Of Hope Community Center TX$219,688 Executive Director $45,000 $50,278 2024
Be A Friend Project Inc NY$217,189 Executive Di $67,692 $70,339 2023
Stable Resources NC$219,890 Director $119,682 $138,124 2024
Exeter Community Education Foundation PA$219,893 Executive Director $31,000 $34,529 2024
Supporting Area Families Everyday PA$219,916 Executive Di $68,226 $75,993 2024
Un Learning Space Nfp IL$219,968 Executive Dir. $97,108 $109,782 2023
Black Leaders Against Sex Trafficking Inc OH$217,049 President $60,000 $70,980 2024
Ebby Halliday Foundation TX$216,943 Chairman $50,000 $55,864 2024
Towers Of Excellence IL$220,085 Executive Program Director $41,000 $45,021 2024
Restored Hope Network CO$220,134 Executive Dir. $69,784 $74,739 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)78th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted69th

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 (Susan Tamanaha) 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 814 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,219 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.