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PeerBasis
Compensation Comparability Determination

Lapaau Community Acupuncture

Executive Director / CEO

EIN 812822359
HI · NTEE E32
FY ending 2021-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah Mcmenemy, Executive Director / CEO ($20,963) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Mcmenemy — reported title “President, Clinic Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$89 total compensation of comparable organizations → $1,619,501 $20,963
$5,18410th
$14,58525th
$31,876Median
$51,66875th
$95,23090th
$20,963This org · 34th
p10$5,184
p25$14,585
p50$31,876
p75$51,668
p90$95,230
$20,963

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
Foundation For Design & Analysis Of NY$69,783 Exec Director (Current) $4,850 $4,229 2024
Cheyenne County Hospital & Health Center NE$70,574 Member $50,829 $54,308 2023
Nevada Donor Network Foundation NV$69,156 President/ceo, Nevada Dono $40,295 $38,973 2024
Whittier Street Health Center Realty MA$70,720 President/ceo $40,157 $35,848 2023
Life Choices Maternity IN$68,970 Executive Di $100,942 $105,747 2023
Save The Cord Foundation AZ$71,005 Director/co-president $6,000 $5,567 2024
Stillwater Medical Group MN$68,305 President $144,394 $137,669 2024
Abiding Hearts Home Care Inc AL$68,303 Executive Director $32,200 $33,566 2024
Pierce County Dental Foundation WA$68,118 Executive Director $4,246 $3,668 2024
Roosevelt Memorial Healthcare MT$71,784 Ceo $8,230 $8,560 2024
The Medical Foundation Of Wake Forest NC$71,862 Trustee & Treasurer $1,577,771 $1,619,501 2023
North Miami Beach Medical Center In FL$71,916 Ceo $34,615 $32,304 2023
Cottage Grove Community Hospital OR$67,782 Director $50,134 $46,250 2023
Morgan Medical Center Foundation GA$72,687 Member/hospi $64,464 $62,542 2024
Topsfield-boxford Community Club MA$72,838 Shop Co-manager $8,566 $7,236 2025
Good Samaritan Nursing Center Inc MD$73,000 President/director $57,000 $52,938 2023
Gordon Tubbs Residential Facility Inc AR$73,087 Executive Director $21,642 $24,166 2023
The Lily Project Inc IL$66,600 Vice Preside $7,800 $7,399 2024
Hospital Central Services Inc PA$73,282 President $42,813 $41,196 2024
Multicultural Health Foundation CA$73,550 Executive Director $108,278 $90,216 2024
Shadyside Hospital Supporting Foundation PA$66,261 Senior Advisor (Until 06/24) $13,186 $12,361 2025
The Journey Collective Incorporated NC$74,099 President $8,200 $8,176 2024
Adult Day Health Activity Center Inc NC$65,511 Cook Culinary $28,849 $28,762 2024
Global Midwife Education Foundation MT$74,467 Executive Di $10,000 $10,708 2023
Methodist Community Collaborative TX$65,360 President $77,284 $74,594 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 2021 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 default34th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted19th

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 (Deborah Mcmenemy) 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 172 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,963 is reasonable (approximately the 34th 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.