Compensation Comparability

This analysis benchmarks the total compensation of Kehaulani Kupihea, Executive Director / CEO ($62,083) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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.

Organization	State	Total revenue	Total comp	Source
Intersectioninc	NY	$203,596	$58,984	990
Smith-lemli-opitz Foundation	ND	$205,034	$25,495	990
The House Of Afros Capes & Curls Inc	NE	$202,047	$72,080	990
Sensory Theatre Endless Possibilities Inc	VA	$201,474	$34,826	990
Second Line Arts Collective	LA	$206,547	$28,436	990
American Topical Association	SC	$199,682	$61,256	990
Guthrie Center Corp	MA	$207,729	$15,057	990
Glendale Arts	CA	$199,034	$81,960	990
Dimensions Variable (Dv)	FL	$198,940	$22,171	990
Broad Room Creative Collective Sacramento	CA	$211,336	$38,600	990
Ventura Audubon Society	CA	$211,531	$3,549	990
Space Cowboys Collective	CA	$211,775	$1,254	990
Northwest Creative & Expressive	WA	$212,247	$50,884	990
Marin Open Studios	CA	$212,519	$49,189	990
Bridge Street Theatre Inc	NY	$194,702	$10,093	990
Rome Historical Society Inc	NY	$212,619	$55,781	990
Papageno Society Inc	NY	$213,603	$78,427	990
Remember The Triangle Fire Coalition	NY	$192,817	$56,860	990
Foothills Resource Group	TN	$215,324	$59,172	990
Artists Image Resource Inc	PA	$218,967	$56,258	990
5p Society	CA	$219,370	$46,841	990
Firehouse Projects	CA	$220,000	$72,336	990
Wisdom Circles Oceania	HI	$222,230	$41,960	990
Education & Community	CO	$228,000	$56,228	990
South Haven Art Association	MI	$179,004	$48,291	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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	79^th
Total compensation (D + F), as reported (no adjustments)	83^rd
Reportable pay only (column D), adjusted	79^th
All sources (D + E + F), adjusted	78^th

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

The compensation of the Executive Director / CEO (Kehaulani Kupihea) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 72 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $62,083 is reasonable (approximately the 79^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].