Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Shdc No 1 Inc

Executive Director / CEO

EIN 990292212
HI · NTEE Z99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Ahue, Executive Director / CEO ($12,721) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Linda Ahue — reported title “EXEC. DIRECTOR/ASST. SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$331 total compensation of comparable organizations → $152,171 $12,721
$5,09510th
$15,00725th
$38,706Median
$64,83775th
$82,85990th
$12,721This org · 23rd
p10$5,095
p25$15,007
p50$38,706
p75$64,837
p90$82,859
$12,721

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
Los Gatos Lions Charities Inc CA$114,953 Secretary/treas $3,000 $2,810 2024
Storyline Inc NY$115,579 Executive Di $85,000 $85,790 2023
Twin Falls School District 411 ID$113,885 Executive Di $40,000 $46,163 2024
The Edward C Smith Civic Center Of NC$113,465 Executive Director $70,000 $76,446 2025
A & M Sports Academy Inc NY$118,721 Director $23,000 $23,214 2023
Los Angeles Sports Council Foundation CA$119,966 President & Ceo $162,436 $152,171 2024
Columbia Arms Inc NJ$109,494 Chairman $66,600 $64,511 2024
Renting Partnerships OH$120,110 Community Manager $18,585 $21,356 2024
Atlantic Highlands Fire Department Inc NJ$120,454 President $900 $872 2024
1010 Development Corporation CA$107,993 President & Ceo $150,000 $140,521 2024
American Credit Counseling MA$122,150 President $31,200 $30,417 2024
Deer River Volunteer Firemen's Relief Association MN$124,086 President $300 $331 2023
Sjfb Foundation For Agricultural CA$104,648 Executive Director $10,482 $10,110 2023
Pathfinder Development Corporation AR$125,459 Executive Director $21,642 $27,171 2023
Louisiana Center For Law And Civic LA$126,547 Executive Dir. $68,722 $84,521 2023
The Tracking Project Inc NM$102,612 President $53,500 $62,427 2024
Humanity Rising Inc IL$127,269 President $62,500 $68,630 2023
Friends Of Akim Usa Inc NJ$128,602 Director $47,444 $47,313 2023
Nbaa Charities DC$129,101 Chairman & President $93,876 $89,373 2024
Parenting After Divorce CO$130,171 Executive Di $54,425 $56,618 2024
The Griefcare Place Inc OH$97,816 Executive Di $4,248 $4,881 2024
Sheet Metal Workers Local 100 MD$131,971 Trustee $81,704 $82,870 2024
St James Hospital Foundation Inc NY$132,629 Chief Executive Officer $8,280 $8,117 2024
Boardwalk Estates Inc KS$95,991 Exec Directo $5,992 $7,023 2024
We Are Coaches Inc CA$133,667 Ceo $39,167 $36,692 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted69th

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 (Linda Ahue) 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 62 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,721 is reasonable (approximately the 23rd 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.