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

Nurture Cultivate Inc

Executive Director / CEO

EIN 861661578
HI · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mahealani Keo, Executive Director / CEO ($7,200) against every comparable organization that fit the selection criteria — 932 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: Mahealani Keo — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

932 organizations qualified on sector, size, and geography 932 within the band form the benchmarked peer set.

Distribution of comparable compensation

$342 total compensation of comparable organizations → $231,775 $7,200
$12,99210th
$27,40625th
$50,017Median
$75,07375th
$100,74690th
$7,200This org · 6th
p10$12,992
p25$27,406
p50$50,017
p75$75,073
p90$100,746
$7,200

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
The Simple Way PA$253,264 Executive Di $20,818 $22,523 2024
Bridge Of Hope Harrisonburg-rockingham VA$253,232 Executive Director (Through 12/2/24) $31,183 $31,823 2025
Channeled Paths Inc GA$253,485 Office Coordinator $14,213 $15,504 2024
Community Access Speech Therapy Inc RI$253,051 Co-founder $22,250 $23,147 2024
Route One Ministry MA$252,784 Executive Director $97,747 $95,294 2024
Bloom Here Inc CA$252,741 Officer, Ceo $82,088 $76,901 2024
Western Slope Native American Resource Center CO$252,717 Executive Director $87,969 $91,512 2024
Charlottes Community Outreach MO$253,986 Executive Director $123,482 $141,889 2024
The Oasis Center TX$252,559 Director $24,115 $26,170 2024
La Promesa Honduras Inc GA$254,414 President $27,736 $31,149 2023
Helping Hands For Freedom AZ$254,431 Executive Director $60,000 $62,602 2024
Servantee Inc GA$252,198 Executive Di $72,596 $79,190 2024
Montana Conservation Fund MT$252,194 Executive Director $110,000 $128,639 2024
Kingdom Of Heaven Ministries LA$254,608 President $30,700 $39,306 2022
Antidote OR$252,026 Executive Director $88,000 $88,659 2024
In Ky Oh Regional Council Of IN$254,844 President $93,836 $110,527 2023
Neighborhood Allies OH$255,099 Presidentceo $54,079 $63,976 2023
Westlanco Love Inc PA$251,542 Executive Director $65,040 $70,366 2024
Coats Street Housing Development Fund NY$255,158 President $34,167 $32,631 2025
Heart Heroes Inc NE$251,310 Executive Director $66,388 $79,754 2023
Dial In Ministries Inc TN$255,422 President $2,596 $2,961 2024
Way To The Kingdom MI$251,260 Executive Director $93,990 $105,249 2024
Citystep Org Inc NY$255,832 Director $85,000 $83,328 2024
Fremont Youth & Community Outreach IN$255,884 Executive Director $54,000 $63,605 2023
Berkshire Missions Inc MA$256,337 Execdirector $18,200 $17,743 2024

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), adjusted9th
All sources (D + E + F), adjusted5th

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 (Mahealani Keo) 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 932 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,200 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.