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PeerBasis
Compensation Comparability Determination

American Academy Of Pediatrics Hawaii Chapter Inc

Executive Director / CEO

EIN 990226184
HI · NTEE S03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gaile Yano, Executive Director / CEO ($32,417) against every comparable organization that fit the selection criteria — 695 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

695 organizations qualified on sector, size, and geography 695 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $250,771 $32,417
$8,55710th
$23,34625th
$53,504Median
$79,84975th
$107,55990th
$32,417This org · 32nd
p10$8,557
p25$23,346
p50$53,504
p75$79,849
p90$107,559
$32,417

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
Dcfof Realty Investment Inc TX$144,421 Executive Dir. $12,988 $14,511 2024
Central Florida Utility & Transport Contractors Association Inc FL$144,559 Executive Director $37,700 $39,558 2024
Centro De Investigacion Y Politica Publica Corp PR$144,634 Consultant $70,000 $70,000 2024
Menorah Medical Center - Medical KS$144,656 President $18,000 $22,362 2023
Cibola County Chamber Of Commerce NM$144,751 Executive Di $3,167 $3,805 2024
North Sioux City Economic SD$144,857 Executive Director $92,288 $117,123 2023
Idaho Second Amendment Alliance ID$143,870 President $36,000 $42,775 2024
Wv Coalition For Technology Based WV$145,078 Chair/executive Director Part Year $78,500 $94,934 2024
Mortgage Bankers Association Of The NC$145,128 Executive Di $69,878 $83,028 2023
Cass Logansport Economic Developmen IN$143,763 Executive Di $80,501 $94,820 2024
Erie Basin Rc&d Council Inc OH$143,697 Coordinator $38,640 $45,711 2024
Rolla Regional Economic Commission MO$145,282 Executive Dir. $34,500 $42,019 2023
Airconditioning And Refrigeration CA$143,589 Administrator $73,014 $70,420 2024
Westside Regional Medical Staff Inc FL$145,365 Chief Of Staff $1,000 $1,049 2024
Sky Ridge Medical Center Medical CO$145,922 Board Member $3,750 $4,016 2024
Worldnets Synergy Foundation I PR$143,000 Executive Dire $86,058 $86,058 2024
Agricultural Development Initiatives TN$146,233 Ceo, President, Director $85,800 $103,709 2023
St Ignace Area Chamber Of Commerce MI$146,253 Executive Di $45,251 $52,168 2024
Puerto Rican Association For Human NJ$146,634 Executive Director/ceo $8,688 $8,664 2024
Crocker Masonic Hall Association CA$146,766 Cfo $11,000 $10,923 2023
Sky City Initiative Inc TN$147,097 Executive Director $48,936 $59,150 2023
Southern California Academy Of CA$147,132 Executive Dir. $55,176 $54,788 2023
Alianza Agricola Inc NY$141,751 President $22,213 $22,419 2024
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $6,149 2024
Advance Shullsburg Inc WI$141,601 Director $10,633 $12,403 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 default32nd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted41st
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 (Gaile Yano) 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 695 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,417 is reasonable (approximately the 32nd 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.