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PeerBasis
Compensation Comparability Determination

Lamalama Ka Ulu Inc

Executive Director / CEO

EIN 862804766
HI · NTEE E70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Kahealani Alapa'i, Executive Director / CEO ($4,000) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Amber Kahealani Alapa'i — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$112 total compensation of comparable organizations → $310,129 $4,000
$23,81210th
$55,68725th
$84,655Median
$110,72975th
$150,53490th
$4,000This org · 2nd
p10$23,812
p25$55,687
p50$84,655
p75$110,729
p90$150,534
$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
River Street Education Inc VA$379,457 Director $6,644 $7,165 2023
Pender Alliance For Total Health NC$378,664 Executive Director $80,000 $92,327 2023
Hill Country Mission For Health TX$378,290 Executive Director $98,010 $109,505 2023
Smiles Of Faith Inc OK$377,545 Executive Di $50,000 $59,731 2024
National Interprofessional Initiative On CO$377,253 Top Mgmt Official-ind Cont $129,875 $139,097 2023
New Mexico Chronic Disease NM$384,591 Executive Di $95,314 $114,503 2023
Fountain Project Foundation Inc CA$376,944 Manager $40,200 $37,660 2024
Athens Area Diaper Bank Inc GA$388,623 Executive Dir. $26,564 $28,977 2024
Mile In My Shoes MN$371,876 Executive Director (Through August 2024) $66,166 $70,930 2024
Conectinc NY$371,731 Exec Director $75,000 $73,525 2024
Women For Healthy Rural Living ME$391,371 Executive Dir. $37,440 $40,673 2024
Abstinence Coalition ME$391,684 Exective Director $87,000 $94,512 2024
Peggy Lillis Foundation NY$393,876 Executive Director $110,000 $107,837 2024
Yankton Rural Area Health Education SD$367,253 Executive Di $28,370 $33,968 2024
Healthy Island Project Inc ME$394,898 Executive Di $80,000 $86,908 2024
Montanas Peer Network MT$365,967 Executive Dir. $83,269 $97,379 2024
Kentucky Health Departments Assn KY$363,838 Executive Director $82,308 $98,770 2023
Options For Women East MN$363,109 Executive Director $76,498 $84,428 2023
Confluence Public Health Alliance MT$362,814 Executive Director $93,960 $109,881 2024
Scch Fitness Center Inc IN$361,128 Director $51,750 $60,955 2023
Healthy Community Coalition ME$359,679 Former President $50,167 $54,499 2024
Carefirst Carolina Foundation SC$359,527 Foundation D $10,500 $12,235 2023
National Nurse Practitioner Residency CT$356,680 Executive Director $188,381 $197,282 2023
The Annie Appleseed Project FL$354,438 President $53,000 $52,623 2025
People Advocating Recovery Inc KY$353,644 President $95,000 $110,729 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted2nd

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 (Amber Kahealani Alapa'i) 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 125 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,000 is reasonable (approximately the 2nd 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.