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PeerBasis
Compensation Comparability Determination

Pacific Housing Oahu Corporation -

Executive Director / CEO

EIN 990334824
HI · NTEE L80Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Awaya Audrey, Executive Director / CEO ($12,712) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Awaya Audrey — reported title “ASSISTANT SECRETARY / AUTH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$845 total compensation of comparable organizations → $212,518 $12,712
$11,56110th
$22,90125th
$52,936Median
$86,24975th
$107,37290th
$12,712This org · 11th
p10$11,561
p25$22,901
p50$52,936
p75$86,249
p90$107,372
$12,712

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
Mhc Chula Vista Non-profit Housing Inc AZ$371,790 Executive Director $17,621 $18,385 2024
The Southern California Housing CA$372,480 Executive Vp $13,750 $12,882 2024
Mission 24 Inc TX$366,197 Director $44,639 $48,443 2024
Southeastern North Carolina Community Development Corp NC$377,580 Secretary-treasurer $8,795 $9,859 2024
Gtbl Development Corp OH$379,083 Executive Director $19,934 $22,905 2024
Tamalpais Pacific CA$356,450 Executive Dir. $36,000 $34,721 2023
Partners In Opportunity Inc CA$355,752 President & Dir $50,000 $48,224 2023
Milwaukee Community Land Trust Ltd WI$354,106 Executive Di $83,276 $94,354 2024
Ridgeway Village Associates Inc OR$353,844 President $21,359 $22,155 2023
Supportive Housing Association NJ$349,686 Executive Di $64,930 $64,751 2023
Mercy Gardens CO$349,249 President $22,009 $22,896 2024
New Hope Community Development Non Profit Housing MI$349,165 Executive Director $102,916 $118,648 2023
Sunshine Home Share Colorado CO$342,641 Executive Di $79,497 $82,699 2024
Neighborhood Housing Services WI$402,413 Executive Director $117,846 $130,081 2025
New Lima-housing For The Future OH$404,949 Executive Director $72,613 $83,437 2024
Petra Community Housing PA$335,521 Executive Di $56,643 $61,282 2024
Metzger Park Apartments Inc OR$334,989 Executive Dir. $149,051 $150,168 2024
Wisconsin Business Innovation WI$326,115 Fiscal Manager $44,333 $50,230 2024
Ccu Student Housing Foundation SC$326,037 Executive Director $21,825 $24,702 2024
Mercy Bond Properties Nebraska I CO$325,173 Vice President $34,402 $36,845 2023
Home Ownership Made Easy WI$325,162 Executive Di $75,922 $86,021 2024
Appalachian Housing And Redevelopment Corporation GA$418,540 Secretary $61,496 $69,064 2023
Baytown Supportive Housing Inc MN$323,402 President/tr $65,715 $72,527 2023
Chicago Ballet Arts IL$419,358 Vice President $9,187 $9,798 2024
Housing Assistance Corporation Of Jasper Alabama AL$322,117 Secretary Treasurer (Officer) $15,209 $17,826 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted71st

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 (Awaya Audrey) 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 95 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,712 is reasonable (approximately the 11th 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.