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PeerBasis
Compensation Comparability Determination

Hawaii Interscholastic Athletic

Executive Director / CEO

EIN 844863941
HI · NTEE B03
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Villa, Executive Director / CEO ($4,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: William Villa — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $227,671 $4,000
$7,29210th
$24,16925th
$54,794Median
$91,88275th
$136,03390th
$4,000This org · 6th
p10$7,292
p25$24,169
p50$54,794
p75$91,882
p90$136,033
$4,000

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
Us Dairy Education And Training Consortium TX$314,277 Director $40,000 $42,290 2025
Navigator Labs CA$314,793 Ceo And Founder $89,269 $83,628 2024
Michigan Afterschool Association MI$318,901 President $63,260 $72,930 2023
Indiana Head Start Association Inc IN$301,197 Executive Director $99,711 $114,077 2024
National Prevention Science Coalition To Improve Lives Inc CA$300,201 Co-director $10,000 $9,368 2024
Oregon Music Teachers OR$300,071 District Pre $2,511 $2,465 2025
The Association For International IL$329,422 Executive Director $77,400 $82,552 2024
World Is Our Classroom Inc MA$329,905 Exec Directo $96,692 $94,265 2024
Aba Next Steps Inc TN$331,942 Executive Director $41,175 $46,955 2024
Delaware Mathematics Coalition Inc DE$290,372 Executive Officer $54,213 $57,590 2024
Entrepreneurs Organization KS$333,775 Chapter Manager (Executive Director) $25,961 $29,643 2025
Washington State Music Teachers WA$287,883 President $1,000 $971 2024
Angel Investor Foundation KS$337,561 Ceo & President $15,743 $17,976 2025
Consortium For Entrepreneurship WV$283,070 Ceo $75,000 $90,702 2023
Midwest Principals Center Inc IL$276,507 Co-director $47,532 $50,696 2024
Indiana Arborist Association IN$348,335 Executive Director $48,850 $55,889 2024
Schuylkill Community Education Council PA$273,566 Executive Direc $103,805 $115,623 2023
Universities Council On Water IL$273,112 Executive Director $104,938 $115,230 2023
Texas Association Of Mid-size Schools TX$350,715 Executive Director $80,833 $90,313 2023
American Academy Of International Culture And Educ NY$351,526 Executive Director $94,640 $92,779 2024
California Association Of CA$269,871 Executive Dir. $217,913 $204,142 2024
American Autonomic Society CA$355,775 Executive Director $36,538 $35,240 2023
Mass Assoc For Health Physical MA$267,123 Executive Di $65,611 $63,965 2024
North Texas Chapter Of The National TX$263,912 Executive Dir. $85,500 $95,528 2023
New Jersey Association For College NJ$263,150 Exe. Assist. $22,353 $22,291 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 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted6th

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 (William Villa) 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 78 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,000 is reasonable (approximately the 6th 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.