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PeerBasis
Compensation Comparability Determination

Naa Kaani Native Program

Executive Director / CEO

EIN 822361294
WA · NTEE S21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Napeahi, Executive Director / CEO ($48,954) 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 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

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

$2,171 total compensation of comparable organizations → $229,330 $48,954
$24,29610th
$65,21325th
$84,857Median
$102,63675th
$156,44890th
$48,954This org · 21st
p10$24,296
p25$65,213
p50$84,857
p75$102,636
p90$156,448
$48,954

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 WA 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
People Organized For Westside Renewal CA$467,982 Exec Director $87,229 $84,130 2023
Concerned Citizens Of South Central Los Angeles CA$475,886 Exec Dir/bd Treasurer $110,000 $103,048 2024
Palm Beach County League Of Cities FL$458,020 Executive Di $155,264 $158,241 2024
Multicultural Coalition Inc WI$453,777 President $67,476 $76,452 2024
Vietnamese American Roundtable CA$450,387 Executive Director $98,654 $92,420 2024
Center For Rural Outreach And PA$449,354 Executive Di $80,000 $86,551 2024
Longfellow Community Council MN$491,595 Executive Director $41,392 $44,371 2024
Charleston Area Justice Ministry SC$497,948 Co-lead Organizer $82,006 $95,556 2023
Scranton Tomorrow PA$437,776 President And Ceo $79,061 $85,536 2024
Guardianship Services Of Saginaw MI$504,390 Executive Di $72,136 $83,163 2023
Congregation Organized For A New Ct CT$511,904 Lead Organizer $122,000 $124,099 2024
Together Colorado CO$512,105 Executive Di $131,686 $136,990 2024
Healthy Ferry County Coalition WA$523,649 President & Treasurer $75,000 $72,848 2024
Innovative Behavioral Services Inc MS$524,145 Ceo $100,648 $121,612 2024
Community Compassion Outreach CO$413,661 Executive Dir. $108,200 $112,558 2024
Greater Lima Region Inc OH$534,657 Executive Director $82,041 $94,270 2024
Pikes Peak Outdoor Recreation Alliance CO$402,621 Executive Director $62,141 $66,553 2023
Pinnacle Community Development Corp NC$536,487 Executive Di $198,710 $229,330 2023
Frogtown Neighborhood Association MN$398,273 Co-executive Director $78,525 $84,178 2024
Osborn Neighborhood Alliance MI$548,960 Executive Director $74,706 $86,126 2023
Gedakina Inc VT$386,304 President, E $93,866 $102,499 2024
Leadership Medina County OH$381,116 Executive Director $78,401 $87,766 2025
Invest In Neighborhoods Inc OH$563,194 Executive Director $68,911 $79,183 2024
American Turners New York Inc NY$571,812 Treasurer $17,250 $16,911 2024
Neighborhood Preservation Coalition NY$366,005 Executive Di $93,012 $91,184 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted17th

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 (Martin Napeahi) 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 (S21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,954 is reasonable (approximately the 21st 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.