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PeerBasis
Compensation Comparability Determination

Pacific Housing Oahu Corporation

Executive Director / CEO

EIN 990348173
HI · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Audrey Awaya, Executive Director / CEO ($12,712) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $333,993 $12,712
$9,21310th
$13,78025th
$28,705Median
$46,62175th
$65,81490th
$12,712This org · 22nd
p10$9,213
p25$13,780
p50$28,705
p75$46,621
p90$65,814
$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.

OrganizationStateTotal revenueTotal compSource
Fort Hill Housing IncMA $50,158$43,428 990
Abcap Housing E IncOH $49,422$49,322 990
Columbia Housing Opportunities IncNJ $49,073$4,874 990
Vinfen Corporation Of Forest IncMA $49,044$22,711 990
The Association's Second Property IncMA $48,886$26,750 990
Homes Of Care IncMA $48,798$24,961 990
Clovernook Housing NetworkOH $48,570$16,909 990
Bridgewell Merrimac Housing CorporationMA $48,482$22,010 990
Soda Creek Apartments IncCO $51,782$10,874 990
Mosaic Housing Corp XviiiNE $52,657$32,311 990
Kalamazoo Area Housing CorporationMI $53,143$18,047 990
Gloucester Housing IncMA $53,167$212,260 990
Onic-senior Affordable Housing IncFL $53,342$34,421 990
West Hills Housing FoundationCA $46,522$26,778 990
Affordable Housing Associates IncUT $46,430$60,234 990
Gemini Housing CorporationRI $54,142$8,069 990
Advance Housing Dnm IncNJ $45,410$25,810 990
Columbia PlaceND $55,260$22,051 990
Views At Clarendon CorporationVA $44,199$12,157 990
Partners For Better HousingAR $56,253$80,182 990
The Association's Fourth Property IncMA $43,839$26,750 990
Evergreen Mutual Housing AssociationCA $43,833$26,387 990
Mp Can Do IncCA $43,768$74,715 990
The Association's Third Property IncMA $43,511$26,750 990
Albertville Housing Development CorpAL $43,210$28,991 990

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 default22nd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted39th

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 (Audrey Awaya) 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 104 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,712 is reasonable (approximately the 22nd 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.