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PeerBasis
Compensation Comparability Determination

Kekahu Foundation Inc Dba Kkcr

Executive Director / CEO

EIN 990303677
HI · NTEE A34
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Annelouise Caporuscio, Executive Director / CEO ($37,778) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Annelouise Caporuscio — reported title “GENERAL MANAGER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,007 total compensation of comparable organizations → $167,873 $37,778
$32,46810th
$43,74225th
$60,762Median
$83,17475th
$106,50490th
$37,778This org · 19th
p10$32,468
p25$43,742
p50$60,762
p75$83,174
p90$106,504
$37,778

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
International Media Project CA$325,761 Executive Director $101,554 $97,946 2024
Harvest Broadcasting Company Inc CA$312,976 Member At Large $37,389 $36,061 2024
Sunrise Communications Inc NE$332,983 General Mana $57,348 $68,894 2024
World Music Productions NY$336,580 Executive Dir. $21,000 $21,195 2024
Christian Media Inc NE$300,084 General Director $49,044 $60,659 2023
Skeptoid Media Inc OR$343,012 Executive Di $107,100 $111,089 2024
Gallup Public Radio Inc NM$345,431 Station Mana $78,129 $93,859 2024
J C Maxwell Broadcasting Corporatio MS$294,860 General Manager $33,251 $42,585 2023
Ricochet Productions Inc CA$366,284 President/ceo $63,000 $60,762 2024
Radio For The Blind & Print Handicapped LA$271,454 Executive Dir. $47,500 $58,420 2024
Voicecorps Reading Services Inc OH$373,016 Executive Di $54,474 $66,347 2023
Mje Broadcasting Inc TN$264,501 President $142,986 $167,873 2024
Wayword Inc CA$263,967 Ceo/officer $54,436 $52,502 2024
Kfug Community Radio Inc CA$250,385 Board Member $40,640 $39,196 2024
Gospel Opportunities Inc MI$392,127 Manager/boar $61,175 $70,527 2024
Friends Of Community Radio NC$243,221 Executive Director $60,000 $69,245 2024
Pennsylvania Public Radio Associates Inc PA$237,168 President $95,040 $105,860 2024
Rochester Public Radio MN$237,136 President $44,788 $49,431 2024
El Buen Samaritano Radio Ministry CA$404,005 Ceo $35,750 $34,480 2024
American Coalition For Public Radio DC$232,882 Director And President $30,048 $29,451 2024
Tri-cities Broadcasting Foundation MI$231,020 President $93,220 $107,470 2024
Chicago Independent Radio Project IL$227,292 Executive Dir. $84,131 $92,382 2024
Bloomington Community Radio Inc IN$416,944 General Manager $50,721 $59,743 2024
Spencer Cable Access Corporation MA$219,617 Treasurer $2,000 $2,007 2024
Southern Communication Volunteers Inc TN$215,690 Station Manager $38,242 $44,898 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 default19th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted15th

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 (Annelouise Caporuscio) 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 27 similarly situated organizations (Same NTEE sector (A34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,778 is reasonable (approximately the 19th 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.