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PeerBasis
Compensation Comparability Determination

Hawaii Asphalt Paving Industry

Executive Director / CEO

EIN 990273912
HI · NTEE S46
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Jon M Young, Executive Director / CEO ($204,718) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,854 total compensation of comparable organizations → $296,588 $204,718
$18,20210th
$76,90925th
$126,653Median
$156,20975th
$211,16090th
$204,718This org · 88th
p10$18,202
p25$76,909
p50$126,653
p75$156,209
p90$211,160
$204,718

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
Home Builder's Association Of St Joseph IN$382,462 Executive Director $69,900 $87,008 2023
New York Gaming Association Inc NY$345,000 Executive Dir. $168,465 $179,685 2023
Industry Council For Emergency Response DC$402,605 Executive Director $223,321 $231,315 2023
Energy Trading Institute DC$423,863 Secretary $294,796 $296,588 2024
Ohio Association Of Physician Assistants OH$305,495 Executive Director $104,300 $126,653 2024
Medical Staff Of Good Samaritan Hospital CA$427,380 Past Chief Of Staff $14,688 $14,541 2024
Montana Petroleum Association MT$427,492 Prev Exec. Dir. $62,231 $76,909 2024
Society For Pediatric Interventional CO$295,763 Executive Director $24,286 $26,699 2024
Project First Rate IL$295,209 Executive Director $112,170 $123,172 2025
Petroleum Industry Data Exchange TX$288,350 President & Director Post 12/20/24 $18,000 $20,643 2024
Queen Creek Chamber Of Commerce AZ$282,411 President $85,000 $96,490 2023
Bctgm Local Union 167g ND$462,735 President $106,704 $134,251 2024
West Virginia Association Of WV$476,677 Executive Director $102,078 $126,715 2024
Ciecdciw Safety Institute CA$254,555 Director $193,992 $197,723 2023
Dakota Territory Gun Collectors SD$505,617 President $4,494 $5,854 2023
Park City Area Home Builders Association UT$506,845 Executive Officer $133,125 $156,209 2024
Alaska Native Village Corporation Association AK$512,574 Executive Director $135,000 $147,974 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 2025 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted88th

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 (Jon M Young) 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 17 similarly situated organizations (Same NTEE sector (S46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $204,718 is reasonable (approximately the 88th 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.