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PeerBasis
Compensation Comparability Determination

Kik Ka'eaikahelelani Inc

Executive Director / CEO

EIN 824688709
HI · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yuki Lyons-yglesias, Executive Director / CEO ($17,000) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Yuki Lyons-yglesias — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$315 total compensation of comparable organizations → $161,040 $17,000
$11,97410th
$32,58325th
$57,390Median
$77,54275th
$94,02490th
$17,000This org · 14th
p10$11,974
p25$32,583
p50$57,390
p75$77,542
p90$94,024
$17,000

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
Mitchell Street Arts Collaborative Incorporated WI$337,644 Executive Director $33,860 $40,664 2023
The Association For Cultural Equity Inc NY$337,589 Executive Director $68,436 $69,072 2024
St Johns County Center For The FL$338,654 Director $300 $315 2024
Knotty Luxe Arts Foundation IL$338,670 President $79,333 $89,687 2023
Adopt The Arts Foundation CA$337,393 Co-exe Director $84,000 $81,016 2024
Origami Usa Inc NY$337,288 President $30,000 $30,279 2024
Fu Xing College CA$339,136 Ceo $43,000 $40,404 2025
Public Space One IA$339,159 Executive Director $30,000 $37,773 2023
The Black School Inc LA$339,733 President $80,000 $101,298 2023
Cheltenham Township Art Centre PA$341,383 Ex. Director $50,000 $55,692 2024
Castroville Artichoke Festival Inc CA$341,383 Executive Di $42,405 $40,899 2024
Augusta Westobou Festival Inc GA$342,121 Executive Director $65,100 $73,111 2024
San Anto Cultural Arts TX$333,818 Executive Dir. $61,799 $69,047 2024
American Impressionist Society Inc NE$342,717 Treasurer $7,796 $9,366 2024
Plataforma Eje Inc PR$342,888 Executive Director $28,154 $28,154 2024
Aguilas CA$333,217 Executive Di $41,845 $40,358 2024
Babes Fest Inc TX$343,025 Founding Executive Director $57,600 $66,256 2023
Ann Arbor Street Art Fair Inc MI$332,538 Executive Director $76,981 $91,370 2023
Pharos The International Photo Archives Association NY$343,867 Executive Director $33,405 $34,712 2023
Make Studio Art Program Inc MD$331,736 Studio Manager $36,312 $39,039 2023
The Leela Institute CA$331,609 Ceo $85,750 $82,704 2024
Opening Night Theater Inc CA$331,424 Director $54,000 $52,082 2024
4c Lab CA$331,133 Executive Artistic Director $65,611 $65,149 2023
Hope Creates MO$345,689 Executive Director $60,005 $70,986 2024
The Community Festival OH$345,764 Treasurer $3,000 $3,654 2023

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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 (Yuki Lyons-yglesias) 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 323 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,000 is reasonable (approximately the 14th 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.