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PeerBasis
Compensation Comparability Determination

Malama Kula

Executive Director / CEO

EIN 934177423
HI · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kyle Ellison, Executive Director / CEO ($64,007) against every comparable organization that fit the selection criteria — 307 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kyle Ellison — reported title “TREASURER/CE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

307 organizations qualified on sector, size, and geography 307 within the band form the benchmarked peer set.

Distribution of comparable compensation

$682 total compensation of comparable organizations → $278,593 $64,007
$19,50910th
$40,39625th
$69,347Median
$90,42075th
$123,90590th
$64,007This org · 46th
p10$19,509
p25$40,396
p50$69,347
p75$90,420
p90$123,905
$64,007

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
Mainstreet Of Athens Inc TN$304,388 Executive Director $22,371 $26,265 2024
Amigos En Cristo Inc FL$305,295 Ceo $65,167 $68,378 2024
Westwood Unidos CO$301,959 Executive Dir. $72,000 $89,263 2021
Sgr Foundation PA$301,908 Executive Director $15,000 $16,708 2024
Mount Washington Community PA$301,486 Executive Dir. $35,000 $38,985 2024
Wayne County Family Center PA$301,055 Executive Director $51,094 $58,592 2023
Main Street Murfreesbororutherford TN$300,829 Executive Dir. $70,750 $83,064 2024
The San Juan Safe Communities NM$307,335 Executive Dir. $63,000 $75,684 2024
Crime Stoppers Of Northeast Florida FL$307,480 Executive Di $67,465 $70,789 2024
T R Hoover Community Development Corporation Inc TX$307,878 5106 Bexar St Dallas Tx 75215 $15,000 $17,254 2023
Davis Tennon Foundation WI$300,000 Director $75,000 $87,487 2024
Puede Network TX$299,580 Executive Director $62,500 $69,830 2024
District 2 Community Enhancement Corporation LA$299,563 President $92,935 $117,677 2023
Canoga Park Improvement Association CA$299,192 Exc. Dir. $57,200 $56,798 2023
Livermore Downtown Inc CA$308,752 Executive Director $105,232 $101,494 2024
Downtown Brookings SD$297,995 Executive Dir. $36,094 $45,807 2023
Al Community Development Corporation TX$310,318 Secretary $40,922 $45,721 2024
Houghton Jones Neighborhood Task Force Inc MI$296,350 Office Manager $23,247 $26,801 2024
United Human Services Of Se Alaska AK$296,107 Vice Preside $12,000 $12,814 2024
Tooley Comm Development Group Inc FL$296,089 Chairman $70,000 $75,619 2023
Springfield Avenue Partnership NJ$312,687 Executive Director $105,462 $105,171 2024
Gric Urban Members Association Inc AZ$312,925 Chair $4,800 $5,156 2024
Moravia Park Community Development Corporation MD$294,013 President $24,440 $26,275 2023
Experience The Heart Of IN$293,906 Executive Di $42,250 $51,235 2023
Foundation For Body Mind & Spirit TX$292,958 President/ceo $35,219 $39,350 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 default46th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted42nd

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 (Kyle Ellison) 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 307 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,007 is reasonable (approximately the 46th 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.