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PeerBasis
Compensation Comparability Determination

Waipahu Community Association

Executive Director / CEO

EIN 990093258
HI · NTEE S31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Henry Aquino, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Henry Aquino — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,307 total compensation of comparable organizations → $268,118 $50,000
$13,65210th
$49,79025th
$86,320Median
$119,68575th
$162,87690th
$50,000This org · 26th
p10$13,652
p25$49,790
p50$86,320
p75$119,685
p90$162,876
$50,000

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
The Peoples Place Inc CT$412,013 Executive Director $50,769 $53,168 2024
Yonkers South Broadway District Management Association Inc NY$411,834 Executive Director $81,304 $84,483 2023
Rolland Curtis Commercial Qalicb Inc CA$413,513 President $29,689 $28,634 2024
Tacony Community Development Corpor PA$414,614 Interim Executive Director $55,846 $62,204 2024
Burlington Community Development Corp VT$415,198 President $19,449 $22,510 2023
West Broadway Business And Area Coalition MN$406,331 Executive Director $93,521 $103,215 2024
Chico Economic Planning Corporation CA$417,941 Executive Director $104,004 $103,272 2023
Craft3 Future Fund OR$405,349 President $31,950 $34,119 2023
Menomonee Valley Partners Inc WI$420,413 Executive Director $105,614 $126,837 2023
Downtown Pkb Inc WV$423,548 Executive Di $66,121 $79,964 2024
Fly Sun Valley Alliance Inc ID$427,621 Executive Di $135,752 $161,298 2024
Anaconda Local Development Corporation MT$391,121 Former Executive Director $82,500 $99,329 2024
Carrollton Area Convention And GA$389,873 Executive Di $18,162 $20,397 2024
Conyers Rockdale Economic Deve GA$436,100 Exec Director $125,750 $145,396 2023
Spoon River Partnership For Economic Development IL$387,684 Executive Director $60,408 $64,623 2025
Building Community Value MI$386,387 Director $100,000 $115,287 2024
Pemiscot County Initiative Network MO$441,365 Director $52,977 $61,056 2025
Black Dollar Days Task Force WA$380,149 Executive Dir. $36,400 $36,400 2024
Vibe District Virginia Beach VA$446,533 Executive Director $91,406 $98,577 2024
Certified Development Corporation SC$447,388 Director $1,875 $2,185 2024
Pyramid Community Development Corporatio OH$448,140 Executive Direcotr $38,514 $45,562 2024
Boston Farms Community Land Trust Inc MA$374,952 Clerk $89,071 $95,814 2022
Michigan Faith In Action MI$448,959 Executive Di $61,700 $71,132 2024
University District Development Associat WA$449,817 Ceo - Officer $139,201 $139,201 2024
Central Region Innovation And KY$450,611 Executive Director $48,082 $59,402 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 default26th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted15th

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 (Henry Aquino) 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 97 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 26th 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.