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PeerBasis
Compensation Comparability Determination

Na Moku Aupuni O Ko Olau Hui

Executive Director / CEO

EIN 990326180
HI · NTEE Z99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jerome Kekiwi Jr, Executive Director / CEO ($10,721) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jerome Kekiwi Jr — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $535,028 $10,721
$13,88810th
$31,05725th
$64,348Median
$89,91075th
$119,55490th
$10,721This org · 7th
p10$13,888
p25$31,057
p50$64,348
p75$89,910
p90$119,554
$10,721

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
Living Voices WA$334,859 Artistic Director $60,000 $60,000 2024
Council For Drug Free Youth MO$333,036 Executive Dir. $54,654 $64,656 2024
Fraternal Order Of Eagles WA$331,795 Secretary $6,578 $6,408 2025
Bay Area Psychotherapy Training CA$337,616 Executive Di $54,600 $54,216 2023
The Detroit Creativity Project MI$338,412 Executive Di $67,501 $77,820 2024
South Terry Water Association Inc MS$330,466 Sec/ Treasurer $15,600 $18,906 2025
Hough Foundation WA$330,408 Executive Director $84,941 $87,450 2023
Warrior Food Project Inc FL$339,722 President $78,500 $82,368 2024
Rossford Convention And Visitors Bureau OH$328,927 Exec Director $53,975 $65,738 2023
Grand Island Regency Retirement NE$328,741 Executive Di $96,741 $116,218 2024
Delaware Laborers'-employers' NJ$328,663 Assistant Director $171,201 $175,772 2023
Big Sister League Residency Inc CA$340,583 Executive Dir. $35,490 $35,240 2023
Nassans Place NJ$328,006 Executive Director $92,280 $94,744 2023
Light Of The Rockies Christian Counseling Center CO$341,083 Executive Director $7,380 $7,904 2024
Zen Hospice Project CA$341,218 Executive Dir. $143,380 $138,287 2024
Washington Association Of Criminal Defense Lawyers WA$342,213 Executive Director $104,980 $108,081 2023
Wyandot Health Foundation OH$326,027 Treasurer $38,648 $45,721 2024
Bluebonnet Casa Inc TX$323,846 Executive Director $64,300 $71,841 2024
Ricrack Inc LA$345,417 Executive Dir. $15,385 $18,922 2024
Lutheran Housing Corporation Of Oil City PA$345,585 Chief Executive Officer $39,302 $45,070 2023
Independence Pass Foundation CO$345,874 Executive Director $119,602 $131,878 2023
Compasspoint Mentorship CA$345,937 Executive Director $70,000 $69,508 2023
Prentis Family Support Foundation MI$345,967 Treasurer $20,953 $24,870 2023
Affiliated Council-center For OH$321,336 Pres/ceo $24,470 $28,948 2024
Educational Divide Reform Inc MA$321,178 President $20,000 $20,074 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted6th

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 (Jerome Kekiwi Jr) 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 201 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,721 is reasonable (approximately the 7th 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.