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PeerBasis
Compensation Comparability Determination

Ahu Ili

Executive Director / CEO

EIN 933426743
HI · NTEE B11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Katie Benioni, Executive Director / CEO ($38,289) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Katie Benioni — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,971 total compensation of comparable organizations → $160,994 $38,289
$10,40410th
$20,29425th
$32,965Median
$52,08875th
$112,07290th
$38,289This org · 63rd
p10$10,404
p25$20,294
p50$32,965
p75$52,088
p90$112,072
$38,289

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
West Dallas Community School Foundation TX$36,355 Executive Director $30,958 $35,610 2023
Marian Middle School Supporting Organiza MO$34,193 President $19,976 $23,632 2024
Hastings College Foundation NE$38,520 Interim Exec Director (End 1/2023) $14,228 $17,597 2023
Coachella Valley Unified School District CA$39,498 President $21,198 $21,049 2023
Green Town Properties Inc NC$39,550 President $91,458 $108,668 2023
Alleghany Highlands Regional Library Foundation VA$39,981 Secretary $22,953 $24,115 2025
Kipp St Louis Facilities Fund MO$40,853 Chairman $51,519 $62,748 2023
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $18,030 2024
Slover Library Foundation VA$28,481 Chairman & President $145,000 $160,994 2023
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $43,336 2023
The Freidenrich Support Foundation CA$26,259 Director/secretary/treasurer $31,436 $30,319 2024
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $48,535 2023
Cardinal Funds Inc IN$25,806 Board Member $30,811 $37,363 2023
The Drost Family Foundation NY$52,606 Trustee $2,860 $2,971 2023
Barat Education Foundation IL$52,959 Treasurer $3,000 $3,210 2025
The Ivy Foundation VA$54,330 Executive Director $104,004 $115,476 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 default63rd
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted44th

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 (Mary Katie Benioni) 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 16 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,289 is reasonable (approximately the 63rd 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.