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PeerBasis
Compensation Comparability Determination

The Childrens Law Project Of Hawaii

Executive Director / CEO

EIN 821042677
HI · NTEE I40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Grab, Executive Director / CEO ($46,565) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,088 total compensation of comparable organizations → $354,780 $46,565
$23,44510th
$42,21525th
$70,884Median
$96,37375th
$115,88290th
$46,565This org · 29th
p10$23,445
p25$42,215
p50$70,884
p75$96,373
p90$115,882
$46,565

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
No More Tears IncCA $394,088$67,665 990
Center For Correctional ConcernsIL $396,642$69,810 990
My Way Out IncWI $399,041$97,108 990
Pathway To Promise IncVA $401,323$15,975 990
This Is Living MinistriesTN $380,610$51,893 990
Man Up IncRI $377,528$116,243 990
Celebrate Forever FamiliesTX $376,007$61,236 990
Youth-led JusticeME $407,221$45,153 990
Saving Grace Min Of Rochester IncNY $410,413$53,585 990
Branch Of Goodness Agape Rehabilitation CenterTX $415,421$33,519 990
Strategies To Overcome ObstaclesMI $415,961$103,984 990
Discipleship Unlimited IncTX $422,166$106,990 990
Rebuilding Exoffenders SuccessfullyFL $360,213$75,548 990
Turnkey Development InstituteOH $428,042$354,780 990
Joshua's Promise Ministries IncFL $353,006$39,033 990
Trinity Restoration MinistriesTX $346,973$31,058 990
Fringe IndustriesOH $435,573$39,127 990
Bethany Haven IncKY $344,379$61,549 990
Ncircle IncKS $338,461$86,928 990
Community Recovery Alliance IncMI $445,168$80,695 990
Transitions Of Dyer CountyTN $335,492$52,891 990
Hartford Community Resorative Justice Center IncVT $448,296$71,957 990
Smile IncWI $329,122$81,094 990
Navajo Bic OvercomersNM $328,873$5,088 990
Red Lodge Transition ServicesOR $454,677$62,593 990

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 default29th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted27th

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 (Valerie Grab) 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 52 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,565 is reasonable (approximately the 29th 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.