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PeerBasis
Compensation Comparability Determination

Hana Youth Center

Executive Director / CEO

EIN 990276738
HI · NTEE O20Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Wm Keoki Kalani, Executive Director / CEO ($52,154) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wm Keoki Kalani — reported title “Exec Dir”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,204 total compensation of comparable organizations → $157,407 $52,154
$7,78610th
$21,34625th
$40,706Median
$56,87275th
$72,99690th
$52,154This org · 66th
p10$7,786
p25$21,346
p50$40,706
p75$56,872
p90$72,996
$52,154

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
The Lovelife Foundation CA$202,869 Director/chairman $21,276 $20,520 2023
The Kid's Ranch Inc WI$203,492 Executive Director Thru March $23,862 $27,835 2023
El Centro Police Activities League CA$203,911 Executive Director $47,500 $45,813 2023
Green River Outreach For Wilderness WY$207,601 Camp Director $38,521 $44,751 2024
Loaves And Fishes Ministry Inc NC$208,558 Executive Director $48,960 $54,883 2024
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $40,905 2024
Boys And Girls Club Of Pleasants Co WV$209,604 Executive Director $51,876 $62,736 2023
Troy Youth Association Inc NY$210,151 Executive Direc $27,520 $27,776 2023
Community Learning Academy NY$189,578 Executive Dir. $14,300 $14,433 2023
Harlan Christian Youth Center Inc IN$211,807 President $56,692 $64,861 2024
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $56,728 2023
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $33,559 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $44,839 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $51,667 2023
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $40,507 2023
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $35,500 2023
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $57,304 2025
Streets 517 Ministries MI$229,470 Executive Di $46,542 $53,657 2023
Tribe- Seminole Heights Inc FL$229,675 Director $42,000 $45,876 2022
The Zone Afterschool Program NE$229,855 Executive Dir. $65,416 $74,363 2025
Buffalo Cove Outdoor Education Center Inc NC$229,976 Executive Director $63,462 $71,139 2024
Police Activities League Of Bridgeport Inc CT$169,809 Executive Director $46,960 $49,179 2023
Center For Restorative Practice CA$232,767 Executive Director $98,098 $94,613 2023
Lindenhurst Youth Services Board Inc NY$233,314 Director $42,760 $41,919 2024
Fulton County Youth Center Inc IN$234,351 Executive Dir. $24,760 $29,164 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 default66th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted64th

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 (Wm Keoki Kalani) 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 64 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,154 is reasonable (approximately the 66th 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.