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PeerBasis
Compensation Comparability Determination

Hawaii Surfing Association

Executive Director / CEO

EIN 990341432
HI · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wendell Aoki, Executive Director / CEO ($26,003) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wendell Aoki — reported title “PRESIDENT & DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$223 total compensation of comparable organizations → $179,357 $26,003
$2,72510th
$8,31425th
$21,887Median
$39,43275th
$57,12390th
$26,003This org · 59th
p10$2,725
p25$8,314
p50$21,887
p75$39,432
p90$57,123
$26,003

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
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,382 2024
Mdfc Legends United TX$261,958 President $15,264 $16,565 2024
Casper Boxing Club WY$253,546 Executive Director $36,923 $42,895 2024
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $16,272 2023
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $72,113 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $54,262 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $6,182 2025
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $18,167 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $8,461 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $40,299 2024
Central States Winter Tournament MO$269,844 President/director $15,000 $17,745 2023
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $223 2025
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $22,989 2025
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $35,428 2025
Bismarck Marathon ND$276,007 Managing Member $69,283 $82,486 2024
South Shore Womens Hockey League MA$276,882 President $250 $238 2025
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $24,437 2025
Tohkon Judo Academy Inc IL$280,833 President $50,000 $53,329 2024
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $10,439 2024
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $10,199 2024
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $8,084 2025
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,741 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $6,108 2024
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $21,370 2024
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $39,517 2023

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 default59th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted53rd

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 (Wendell Aoki) 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 59 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,003 is reasonable (approximately the 59th 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.