Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kona Aerial Gymnastic Team Inc

Executive Director / CEO

EIN 943283076
HI · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nanette Guiffrida, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nanette Guiffrida — reported title “CEOTREASURERDIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$645 total compensation of comparable organizations → $162,420 $3,000
$4,59510th
$12,61625th
$35,321Median
$63,57175th
$72,59190th
$3,000This org · 7th
p10$4,595
p25$12,616
p50$35,321
p75$63,571
p90$72,591
$3,000

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
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $12,616 2024
Madison County Childrens Camp Inc NY$236,338 Exec Director $6,000 $6,056 2024
Goodrich Memorial Library Inc VT$235,973 Head Librarian $38,908 $43,741 2024
Christian Camping International Inc CA$240,656 Ceo $163,571 $162,420 2023
Heroes On Horseback SC$243,952 Executive Director $64,076 $72,739 2025
Mason County Library Board WV$246,749 Bookkeeper $28,080 $33,083 2025
Tmm Ministries Inc TN$229,416 General Director $20,133 $23,637 2024
Camp Cherith Of Western New York Inc NY$229,282 Executive Director $19,400 $20,159 2023
Sacramento Valley Bmx CA$228,770 Treasurer $10,020 $9,950 2023
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $38,825 2023
Kaleo On The River NE$226,824 Executive Directorex Officio $36,500 $45,143 2023
Wounded Spirits Ministries IN$249,801 Board Chairm $3,954 $4,657 2024
Julian Oaks Youth Ministries CA$225,675 President $53,750 $53,372 2023
Wilmington Rowing Center DE$251,754 Director And Youth Coach $12,500 $14,074 2023
West Hartford Youth Soccer Assn Inc CT$252,078 League Coordntr $5,100 $5,499 2023
Camp Bethany Inc OH$255,682 Camp Manager $29,000 $35,321 2023
Girls In Gear Inc NJ$217,533 President $31,154 $31,068 2024
Lakeview Farms Mission MI$258,859 President $55,000 $65,281 2023
The Spirit Horse Ranch Inc HI$216,969 Director $19,394 $19,394 2024
Hypothekids Inc NY$213,880 Executive Director $61,179 $63,571 2023
The Handicapped Children's Camp For NY$262,959 Secretary $10,000 $10,093 2024
Regent Soccer Club Inc WI$212,120 President $1,080 $1,260 2024
Johnson City Firefighters TN$265,352 President $3,900 $4,579 2024
Florida Citrus Sports Foundation Inc FL$265,358 Chief Executive Officer $44,985 $47,202 2024
Barton County Club Inc KS$267,097 Secretary $10,829 $13,067 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted7th

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 (Nanette Guiffrida) 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 73 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 7th 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.