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PeerBasis
Compensation Comparability Determination

True Initiative

Executive Director / CEO

EIN 883615707
HI · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leilani Farinas, Executive Director / CEO ($79,935) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Leilani Farinas — reported title “ED TO 12/24”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$289 total compensation of comparable organizations → $288,953 $79,935
$15,00210th
$31,18925th
$57,869Median
$84,90675th
$105,63190th
$79,935This org · 71st
p10$15,002
p25$31,189
p50$57,869
p75$84,906
p90$105,631
$79,935

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
Columbia Bartending Agency Incorporated NY$218,310 Executive Director $7,120 $7,000 2025
Iuoe Local 891 Education & Training Fund NY$218,825 Trustee $7,262 $7,545 2023
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $78,412 2024
The Reliance College Fund IL$221,037 Pres./treas. $88,008 $96,640 2024
Someone Who Cares Community Ce GA$213,323 President $6,560 $7,367 2024
Leadership Kitsap Foundation WA$213,097 Executive Director $85,250 $85,250 2024
Achieving Success On Purpose Inc NC$211,283 Executive Director $25,354 $30,125 2023
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $32,252 2023
Mission Milby Community Development Corporation TX$210,845 Executive Director $130,000 $145,247 2024
Lawrence Funderburke Youth OH$210,661 President $98,500 $116,526 2024
Remarkable Mens Practice CA$224,685 President $10,387 $10,314 2023
New York State Care Management NY$225,135 Executive Director $68,250 $68,884 2024
National Hbcu Business Deans Roundtable Inc NC$225,337 Managing Director $36,000 $42,774 2023
Leadership Kauai HI$226,010 Executive Dir. $70,000 $72,068 2023
Literacy Volunteers Of Santa Fe NM$208,460 Executive Dir. $15,999 $18,725 2025
Christian Institute CA$208,060 Teacher/director $58,000 $57,592 2023
Ethos Literacy NM$227,120 Executive Director $63,000 $75,684 2024
Michigan Center For Employee Owners MI$206,640 Executive Director $75,917 $87,522 2024
Destiny Builders Inc OK$228,764 President $87,000 $107,001 2024
Skyline Agility Club Inc NY$229,644 Former President $8,750 $8,831 2024
American Academy Of Cosmetic Dentistry WI$205,297 Executive Director $22,604 $26,367 2024
Wayfinders Inc IN$205,270 Executive Director $85,000 $100,119 2024
Dr Gertrude A Barber Educational PA$204,274 Executive Vice President $18,945 $21,726 2023
Minnesota Teachers Of English To Speakers Of Other Languages MN$231,475 Executive Assistant $15,450 $17,052 2024
Local 619 Jatc MS$203,105 Trustee $29,878 $37,168 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 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 default71st
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted65th

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 (Leilani Farinas) 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 119 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,935 is reasonable (approximately the 71st 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.