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PeerBasis
Compensation Comparability Determination

The Foundation Of I Inc

Executive Director / CEO

EIN 990224721
HI · NTEE P54Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kamailelauli'i Rafaelovich, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 361 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kamailelauli'i Rafaelovich — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

361 organizations qualified on sector, size, and geography 361 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $237,955 $15,000
$5,58610th
$12,97725th
$25,401Median
$44,93975th
$67,62690th
$15,000This org · 30th
p10$5,586
p25$12,977
p50$25,401
p75$44,939
p90$67,626
$15,000

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
Educational Center For The Visually Impaired IL$64,656 Executive Director $37,800 $41,507 2023
Spiritual United Nations IL$64,644 President $9,360 $9,983 2024
Judson Center Staffing Solutions Inc MI$64,731 President & Ceo $27,814 $31,146 2024
United Way Of North Central Arkansas AR$64,594 Executive Director $36,540 $44,560 2024
Vida Spiritual Learning Center Inc CA$64,776 Spiritual Director $44,808 $41,976 2024
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $42,216 2024
Northeast Minneapolis Lions Community MN$64,518 Gambling Manager $42,813 $45,896 2024
Hesston Area Seniors Inc KS$64,476 Director $33,957 $39,799 2024
Military Families United - Michigan MI$64,420 Treasurer $20,000 $22,396 2024
United Way Of Central Mo Foundation MO$65,045 President $3,603 $4,141 2024
Mind Power Enterprise Ii Inc VA$64,286 President $42,901 $44,939 2024
American Canyon Family Resource Center CA$64,230 Executive Director $23,780 $22,277 2024
The Servants Portion Inc OH$65,224 Director $6,800 $7,814 2024
First There Foundation Inc TX$64,114 Pres/director $5,000 $5,586 2023
Wellness Works Inc AK$65,228 President $7,364 $7,638 2024
By Provision AL$65,242 Executive Di $44,300 $53,455 2023
Loaves And Fishes International Inc FL$65,242 Asst Manager $24,000 $25,183 2023
Family Ministries Of America Inc NC$65,398 Executive Director $50,000 $56,050 2024
The Dunmore Senior Citizens Center Inc PA$63,912 Executive Director $13,230 $13,944 2025
Mohonk Education & Neuropsychological Foundation Inc CT$65,483 Executive Director $17,917 $18,225 2024
Addiction Research Foundation AL$63,662 Ceo $60,000 $72,400 2023
Floyd Kress Inc MD$65,705 President $20,272 $21,169 2023
Infinity Equine Therapy Inc NJ$65,726 Secretary $3,200 $3,099 2024
New Beginnings Outreach Inc NY$65,814 President $11,000 $10,783 2024
Npx Charitable Inc CA$63,502 President $10,000 $9,645 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 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 default30th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted23rd

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 (Kamailelauli'i Rafaelovich) 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 361 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 30th 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.