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PeerBasis
Compensation Comparability Determination

Kokua Mau Inc

Executive Director / CEO

EIN 990339201
HI · NTEE P74
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeanette Koijane, Executive Director / CEO ($109,588) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jeanette Koijane — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,263 total compensation of comparable organizations → $210,274 $109,588
$21,11510th
$48,58325th
$67,560Median
$86,04975th
$101,86390th
$109,588This org · 91st
p10$21,115
p25$48,583
p50$67,560
p75$86,049
p90$101,863
$109,588

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
Sunset House Inc NY$360,194 Executive Director $61,940 $62,516 2024
Rva Hospice Llc VA$355,205 Ceo $84,503 $93,824 2023
Hospeace House Inc NY$343,758 Director Of Operations $49,657 $50,118 2024
Mother Teresa House For The Care Of MI$342,506 President $67,895 $78,274 2024
Louisiana-mississippi Hospice And LA$342,276 Executive Direc $82,154 $101,041 2024
Sunflower House Inc DC$336,813 President/executive Director $48,000 $47,047 2024
Oregon Hospice And Palliative Care OR$393,761 Ceo $202,723 $210,274 2024
Gateway House Of Peace Inc NY$400,366 Executive Director $58,931 $59,479 2024
Tidelands Community Hospice Foundation SC$402,719 Ceo $5,375 $6,263 2024
Sunshine Haven Inc TX$410,218 Director $56,420 $67,560 2022
Newaygo County Compassion Home Inc MI$312,927 Executive Di $88,505 $102,034 2024
Gateway Home - Comfort Care Inc NY$307,892 Executive Di $56,394 $56,918 2024
Aurora House Foundation TX$420,944 Executive Dir. $65,000 $72,623 2024
Beloved Foundation CA$432,242 Executive Dir. $31,250 $31,030 2023
Hospice Support Foundation MN$437,358 President, Director $6,000 $6,622 2024
Northwoods Partners MN$276,642 Excecutive Director $91,674 $101,177 2024
Shepherd Home Inc NY$452,438 Executive Director $64,513 $65,113 2024
Hospice House Of Greenville SC$274,249 Executive Di $25,100 $29,247 2024
Care Partners Of Cook County MN$264,623 Executive Director $65,508 $74,434 2023
Project 4031 Inc TX$476,252 Executive Dir. $70,000 $78,210 2024
Corning Comfort Care Inc NY$514,529 Executive Dir. $74,409 $75,101 2024
Hospice Of St Marys Inc MD$514,966 Director $17,750 $19,082 2023
Swan Songs Musical Last Wishes TX$539,919 Founder And Ceo $100,301 $112,065 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 default91st
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted78th

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 (Jeanette Koijane) 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 23 similarly situated organizations (Same NTEE sector (P74), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,588 is reasonable (approximately the 91st 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.