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PeerBasis
Compensation Comparability Determination

Kahaluu Kuahewa

Executive Director / CEO

EIN 872437523
HI · NTEE C34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jesse Kahoonei, Executive Director / CEO ($57,793) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,033 total compensation of comparable organizations → $162,739 $57,793
$22,27110th
$45,44025th
$73,567Median
$93,17175th
$103,67690th
$57,793This org · 38th
p10$22,271
p25$45,440
p50$73,567
p75$93,171
p90$103,676
$57,793

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.

OrganizationStateTotal revenueTotal compSource
Land Trust Of The Treasure ValleyID $263,019$102,755 990
Wareham Land Trust IncMA $262,864$49,474 990
The Glacier-two Medicine AllianceMT $266,036$83,670 990
Southeast Michigan Land ConservancyMI $262,599$104,783 990
Land Conservation FoundationIL $262,318$40,092 990
Virginias United Land TrustsVA $259,231$103,528 990
Block Island Conservancy IncRI $269,646$57,154 990
Permaculture Planet Us Ngo FoundationWY $250,000$92,352 990
Colibri Catalyst IncDC $250,000$37,063 990
Lincoln Land Conservation TrustMA $279,228$22,603 990
Wilton Land Conservation TrustCT $247,293$99,732 990
Great Plains Restoration CouncilTX $247,029$92,864 990
Sundance Nature AllianceUT $285,075$85,737 990
Waukesha County Land Conservancy IncWI $289,154$82,784 990
Xa Kako Dile IncCA $238,623$27,819 990
The Hillside TrustOH $237,694$95,000 990
Green Earth IncIL $236,353$46,713 990
Oconee River Land TrustGA $235,611$79,008 990
Dover Land Conservation TrustMA $293,352$7,761 990
Roaring Fork Safe PassagesCO $294,998$90,744 990
Maine Wilderness Watershed Trust IncME $231,548$5,033 990
Trans Cascadia IncID $229,395$8,778 990
Texas Land Trust CouncilTX $300,632$162,739 990
Human Access ProjectOR $226,653$62,235 990
Indigenous Conservation CouncilVA $302,230$46,733 990

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:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default38th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted35th

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 (Jesse Kahoonei) 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 60 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,793 is reasonable (approximately the 38th 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). 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.