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PeerBasis
Compensation Comparability Determination

Queen's North Hawaii Community Hospital

Executive Director / CEO

EIN 990260423
HI · NTEE E220
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Toni Kalauli, Executive Director / CEO ($201,800) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Toni Kalauli — reported title “DIRECTOR OF NURSING”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,929 total compensation of comparable organizations → $1,566,372 $201,800
$57,06110th
$124,05625th
$414,907Median
$596,85975th
$775,50990th
$201,800This org · 31st
p10$57,061
p25$124,056
p50$414,907
p75$596,859
p90$775,509
$201,800

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
Newton Healthcare Corporation KS$99,917,609 President/ceo $455,685 $549,860 2023
Warren General Hospital PA$99,067,868 Ceo $664,025 $739,622 2023
Carilion Giles Community Hospital VA$100,000,623 Director/hospital Vp $266,145 $278,789 2024
Jackson Park Hospital Foundation IL$99,005,286 Chairman/ceo $826,256 $881,264 2024
Beaver Dam Community Hospitals Inc WI$98,976,705 Board Member/interim Mchs Ceo $39,013 $44,203 2024
🔒 163 more comparable organizations — included in the purchased report

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 default31st
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted1st

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 168-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.