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PeerBasis
Compensation Comparability Determination

Lanai Youth Center Inc

Executive Director / CEO

EIN 990346091
HI · NTEE O50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nancy Rajaei, Executive Director / CEO ($51,385) against every comparable organization that fit the selection criteria — 486 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

486 organizations qualified on sector, size, and geography 486 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $168,340 $51,385
$12,63110th
$33,41925th
$58,322Median
$80,53275th
$104,72190th
$51,385This org · 41st
p10$12,631
p25$33,419
p50$58,322
p75$80,532
p90$104,721
$51,385

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.

OrganizationStateTotal revenueTotal compSource
Nica Nadadores IncPA $269,883$30,324 990
Ccdi IncMO $270,212$42,193 990
The Bloom Project IncIN $269,431$70,672 990
Sumanda IncCA $270,753$2,893 990
Team FactoryNE $270,855$39,382 990
Supreme Family Foundation IncGA $271,011$72,999 990
Akron Youth MentorshipOH $271,035$55,536 990
Firsthome IqCA $268,537$112,416 990
Berkshire Summer Music IncMA $268,484$50,695 990
Msi Youth Foundation IncIN $268,433$2,678 990
Independent Order Of OddfellowsNC $268,213$16,815 990
Habesha IncGA $271,617$56,153 990
You Are Beautiful People IncNY $271,834$80,878 990
Under The Lights Flag Football Foundation IncFL $267,380$25,518 990
Farmingdale Soccer Club IncNY $266,920$60,271 990
Ethos Volleyball ClubTN $272,794$79,826 990
Citizen Scholars Institute IncSC $272,860$87,393 990
Rockteen Youth FoundationTX $266,614$58,155 990
I Am AcademyMI $273,198$56,678 990
Girls On The Run Of GreaterCA $273,329$71,125 990
Turning Point IncGA $265,638$20,780 990
Youth Celebrate DiversityCO $274,583$94,063 990
Inner City Youth And Family Services IncNY $265,000$74,709 990
Be Smooth IncCA $264,506$102,537 990
South Broadway Art ProjectMO $275,501$86,951 990

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 default41st
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Nancy Rajaei) 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 486 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,385 is reasonable (approximately the 41st 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). 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.