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PeerBasis
Compensation Comparability Determination

Kona Historical Society

Executive Director / CEO

EIN 990167275
HI · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Romo, Executive Director / CEO ($50,375) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Romo — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,727 total compensation of comparable organizations → $193,971 $50,375
$17,65510th
$36,65725th
$64,637Median
$89,97675th
$111,96990th
$50,375This org · 35th
p10$17,655
p25$36,657
p50$64,637
p75$89,976
p90$111,969
$50,375

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
So'oh Shinali Sister Project CA$457,523 Executive Director $67,959 $65,545 2024
Hbcu First Inc NY$457,238 Chairman Of $120,000 $121,115 2024
The Legacy Imperative Inc FL$455,872 Executive Director $106,811 $112,074 2024
Hungary Foundation DC$464,187 Executive Di $92,000 $90,173 2024
100 People Foundation Inc NY$466,693 President $74,525 $75,218 2024
The Odyssey After-school Enrichment Program TX$451,428 Executive Director $53,583 $58,324 2025
Lana'i Culture & Heritage Center HI$450,589 President $4,000 $4,000 2024
Miho Belmont International Inc MA$469,675 Clerk $193,257 $193,971 2024
Ballet Folklorico Ollin Yoliztli AZ$470,458 Executive Dir. $12,900 $13,857 2024
Tulsa Juneteenth OK$447,930 Executive Dir. $54,581 $65,399 2025
Kimokeo Foundation HI$447,758 Executive Di $56,000 $56,000 2024
Six Square Austins Black Cultural District TX$474,275 Executive Director $76,667 $85,659 2024
First Voice Inc CA$443,315 Art Director $100,000 $99,297 2023
Koreanamericanstoryorg Inc NY$442,460 Executive Director $75,001 $77,934 2023
Wabanaki Alliance ME$441,829 Executive Director $88,363 $101,747 2023
Brasil Brasil Cultural Center CA$477,881 Director $50,600 $48,802 2024
Aleut International Association AK$481,180 Executive Di $80,859 $86,345 2024
Enlightened Learning Club CA$437,572 Chief Executive Officer $18,101 $17,458 2024
Na Maka Haloa O Waipio HI$483,586 President $71,200 $73,303 2023
Korean Performing Arts Institute Of Chicago IL$483,721 Education Director $36,375 $39,943 2024
Triad Cultural Arts Inc NC$433,307 Executive Director $25,000 $28,852 2024
The Westerners The First People Of CA$486,134 President & Ceo $141,242 $136,225 2024
Blackspace Urbanist Collective Inc NY$432,714 Comanaging Director $110,000 $111,022 2024
Subject Matter Inc NY$487,822 Co-executive Director $60,000 $60,558 2024
Latinos United For A New America CA$487,880 Co-director $87,517 $84,408 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 default35th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted33rd

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 (Michelle Romo) 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 162 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,375 is reasonable (approximately the 35th 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.