Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Big Island Mediation

Executive Director / CEO

EIN 990343488
HI · NTEE P20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eric Paul, Executive Director / CEO ($58,891) against every comparable organization that fit the selection criteria — 1070 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eric Paul — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,070 organizations qualified on sector, size, and geography 1,070 within the band form the benchmarked peer set.

Distribution of comparable compensation

$298 total compensation of comparable organizations → $365,286 $58,891
$19,67110th
$39,25725th
$64,320Median
$93,16075th
$122,63990th
$58,891This org · 44th
p10$19,671
p25$39,257
p50$64,320
p75$93,160
p90$122,639
$58,891

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
Sisterhood Of Salaam Shalom NJ$409,192 Executive Dir. $100,000 $102,670 2023
Rainbow Cafe Lgbtq Center IL$409,133 Executive Director (Former $60,000 $65,885 2024
Life Relaunch Inc FL$409,546 President/director $76,240 $82,360 2023
Sciboston Inc MA$409,561 Executive Di $89,954 $87,959 2025
Rooted In Grace & Love Inc NC$409,621 Executive Di $64,176 $74,065 2024
Chicktech OR$409,630 Executive Director $79,512 $82,474 2024
Dream Center Inc OK$409,937 Executive Director $32,730 $40,255 2024
Lamorinda Village Inc CA$408,442 Executive Director $87,800 $84,681 2024
Jambos Inc GA$408,395 Ceopresident $84,196 $94,557 2024
Winstonnet Inc NC$408,371 Executive Director $86,107 $102,310 2023
Assist Indiana Inc IN$410,156 Executive Director $41,434 $48,804 2024
Kids First Family Services NV$410,279 Executive Director $48,100 $55,443 2023
3e Restoration Inc VA$407,920 Executive Director $40,000 $44,412 2023
Back On Track Addiction Ministries NC$407,903 Executive Director $53,750 $62,032 2024
Lift Up Atlanta Inc GA$407,865 Executive Director $30,200 $33,916 2024
Brothers Empowered MN$410,701 Executive Director And Board Chair $65,000 $73,857 2023
The Commons Center For Food Security & Sustainability NM$410,792 Executive Director $38,368 $46,093 2024
Unbridled Spirit 7 WA$411,014 Executive Director $72,002 $72,002 2024
Crossroads Outreach Ministries Inc MS$411,077 Executive Director $68,300 $84,964 2024
The Bay Area Mural Program Inc CA$411,111 Executive Di $137,705 $136,736 2023
Family Run Executive Director Leadership ME$407,160 Executive Director $114,933 $128,545 2024
Community Of Hope MO$411,572 Executive Director $149,998 $182,691 2023
Assuaged Foundation Inc CA$411,679 Vice President $3,150 $3,038 2024
Aging In Pace Washington WA$411,837 President $30,263 $30,263 2024
Aloe Family Inc TN$406,440 Executive Dir. $14,832 $17,414 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 default44th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted40th

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 (Eric Paul) 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 1070 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,891 is reasonable (approximately the 44th 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.