Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

North Hawaii Heritage Foundation

Executive Director / CEO

EIN 853860052
HI · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Garcia, Executive Director / CEO ($47,654) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,787 total compensation of comparable organizations → $161,508 $47,654
$15,21510th
$37,11425th
$63,373Median
$80,90675th
$94,96090th
$47,654This org · 32nd
p10$15,215
p25$37,114
p50$63,373
p75$80,906
p90$94,960
$47,654

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
Kathmandu Valley Preservation Trust Inc NY$298,584 Executive Director $4,500 $4,542 2024
Lewis & Clark Trail Heritage Foundation MT$299,037 Ceo $52,423 $63,117 2024
Camelot Days Inc FL$296,448 Director $10,000 $10,493 2024
Bardstown Historic Development KY$302,842 Director/curator $47,600 $57,120 2024
Rensselaer County Historical Society NY$303,386 Executive Director $67,385 $70,020 2023
Sarpy County Historical Society NE$292,637 Executive Director $57,115 $70,640 2023
Aristides De Sousa Mendes Foundation-us NY$292,011 Board President And Ceo $51,004 $51,478 2024
Downtown Carlisle Association PA$304,562 Main Street Manager $74,762 $83,273 2024
Beck Cultural Exchange Center Inc TN$305,869 President $100,865 $118,421 2024
The Cambridge Historical Society MA$290,178 Executive Director $116,615 $117,046 2024
Doylestown Historical Society Np PA$307,622 Executive Director $36,410 $41,753 2023
Historical Society Of Montgomery County PA$287,660 Executive Director $73,017 $83,732 2023
Wegner Arboretum Society SD$309,451 Executive Dir. $60,005 $73,968 2024
Buffalo Heritage Carousel Inc NY$310,356 Executive Director $1,771 $1,787 2024
Greater Ashmont Main Street Inc MA$310,482 Executive Director $58,991 $57,682 2025
Friends Of Florida History Inc FL$285,007 Division Dir $21,686 $23,427 2023
Historic Downtown Liberty Inc MO$313,195 Executive Di $75,474 $89,286 2024
Connectcr Inc IA$313,491 Director Of Organizational $9,499 $11,617 2024
Yellowstone Historic Center Inc MT$314,151 Executive Director $75,000 $92,966 2023
Honor Flight New England Inc NH$318,561 Executive Director $61,963 $63,905 2024
Loudoun Laurels VA$319,215 Executive Di $59,000 $63,629 2024
Charleston County Parks Foundation SC$276,622 Executive Di $61,534 $71,702 2024
The Whitesbog Preservation Trust Inc NJ$276,286 Executive Dir. $58,000 $57,840 2024
High Plains Heritage Society Inc SD$275,804 Executive Director $68,805 $84,815 2024
Musical Arts Society Of New Orleans LA$275,504 Executive Dir. $40,000 $50,648 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 default32nd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted31st

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 (Nicole Garcia) 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 124 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,654 is reasonable (approximately the 32nd 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.