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PeerBasis
Compensation Comparability Determination

Hawaii Ccim Chapter

Executive Director / CEO

EIN 990221717
HI · NTEE S47Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Tina Yap, Executive Director / CEO ($39,894) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tina Yap — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,715 total compensation of comparable organizations → $223,685 $39,894
$9,95910th
$19,17125th
$45,423Median
$79,85575th
$109,19790th
$39,894This org · 47th
p10$9,959
p25$19,171
p50$45,423
p75$79,855
p90$109,197
$39,894

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
Jonnycake Center Realty Corporation RI$228,717 Executive Director $26,527 $28,411 2023
Tahoe Sierra Board Of Realtors CA$232,210 Executive Vice President $176,415 $165,267 2024
Aclt P1 Inc AK$218,736 Ceo $15,159 $15,723 2024
Minnesota Association Of Professional Emplyees Building Corporation MN$235,833 Mape Chief Of Staff $37,653 $41,556 2023
Int'l Assoc Of Bridge Structural & OH$217,700 President $5,825 $6,693 2024
Ttla Holdings Inc TX$216,005 President $50,895 $55,233 2024
Womens Center Properties Inc FL$215,668 Executive Director $7,086 $7,222 2024
Raphael Realty Inc IN$239,400 President $16,721 $19,130 2024
Astor Place Holding Corporation NY$213,154 President $221,625 $223,685 2023
Ibew Building Corporation VA$211,790 President $2,310 $2,420 2024
Palace Renaissance Inc NY$211,453 Vice President $61,207 $61,776 2023
Woods Hole Fhc Llc MA$211,252 President $11,821 $11,865 2023
Masonic Temple Corporation Of Norfolk VA$210,721 $19,623 $20,555 2024
Smw 71 Inc NY$210,569 Bus. Mgr/fin-sec-treas To -11/2023 $81,152 $81,906 2023
Maurice 53 Inc NY$204,043 President $106,419 $107,408 2023
2618 Commercial Dr Investment Group Llc AK$250,992 Jusdi Warner, Officer Of M $25,620 $26,573 2024
Santa Barbara Electrical Workers' CA$202,089 Business Manager/fin Sec'y $49,428 $46,304 2024
Smart Growth Greater Madison Inc WI$200,943 Executive Director $91,126 $103,248 2024
Utd Building Corporation FL$200,000 President $42,450 $44,542 2023
Nwgm Title Holding Company Llc NH$198,968 President $19,521 $19,051 2025
West Denver Preparatory Charter School Building Corporation CO$255,172 President People And Business $30,957 $32,204 2024
Livingston County Association MI$262,664 Executive Vi $57,748 $64,665 2024
The 117 Electrical Workers IL$189,579 President $87,445 $93,266 2024
Kentco Holdings Corporation RI$188,431 President $16,653 $17,835 2023
Highlands-cashiers Board Of NC$269,221 Association Executive $103,782 $116,338 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 2023 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 default47th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted81st
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 (Tina Yap) 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 10, 2026, comparing compensation against 68 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,894 is reasonable (approximately the 47th 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 10, 2026.