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PeerBasis
Compensation Comparability Determination

Ohana Preservation Foundation

Executive Director / CEO

EIN 834344151
VA · NTEE D60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristin Stewart, Executive Director / CEO ($52,751) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristin Stewart — reported title “SECRETARY/PR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$945 total compensation of comparable organizations → $76,786 $52,751
$2,25510th
$20,57425th
$37,304Median
$41,91475th
$61,14990th
$52,751This org · 87th
p10$2,255
p25$20,574
p50$37,304
p75$41,914
p90$61,149
$52,751

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 VA 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
Kotzebue Dog Mushers Association AK$196,696 President $3,750 $3,606 2024
Nokota Horse Conservancy Inc ND$203,805 Secretary $1,259 $1,354 2025
All Creatures Loving Care Inc FL$212,804 President $1,000 $945 2024
Tillamook Animal Shelter Inc OR$219,140 814 Nestucca Ave. $38,786 $37,304 2023
Buckeye Arabian & Half Arabian OH$226,951 Treasurer $15,000 $15,983 2024
Harleys Hope Foundation CO$154,409 Executive Director $26,088 $25,165 2024
Greyhound Health Initiative OH$147,941 President/ex $64,094 $68,291 2024
Uplands Peak Sanctuary Inc IN$143,446 Director Of Operations $39,288 $41,679 2024
Paws Assisting Veterans OR$251,176 Ceo $41,600 $40,011 2023
Canines For Disabled Kids Inc MA$134,528 Executive Director $45,340 $40,986 2024
Wild Animal World Inc FL$268,907 Chairman $31,200 $29,485 2024
Valor Service Dogs Inc FL$272,133 Executive Director $44,600 $42,148 2024
Brackenhollow Horsemanship Center WA$273,026 President $56,000 $50,436 2024
Underdog Animal Rescue CA$278,985 President $35,000 $30,403 2024
Veteran Companion Animal Services OH$290,351 President & Ceo $70,000 $76,786 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default87th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted87th

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 (Kristin Stewart) 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 15 similarly situated organizations (Same NTEE sector (D60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,751 is reasonable (approximately the 87th 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.