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PeerBasis
Compensation Comparability Determination

Hui Hoolana

Executive Director / CEO

EIN 991140393
HI · NTEE A200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bronwyn Cooke, Executive Director / CEO ($42,324) against every comparable organization that fit the selection criteria — 316 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Bronwyn Cooke — reported title “President/Treas”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

316 organizations qualified on sector, size, and geography 316 within the band form the benchmarked peer set.

Distribution of comparable compensation

$315 total compensation of comparable organizations → $253,894 $42,324
$13,18810th
$36,39625th
$61,361Median
$82,26175th
$100,18090th
$42,324This org · 32nd
p10$13,188
p25$36,396
p50$61,361
p75$82,261
p90$100,180
$42,324

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
Coming Together Festival Of Dance & NY$399,596 Executive Director $25,064 $26,044 2023
French American Museum Exchange Inc CT$402,616 Exec Directo $102,183 $107,011 2024
Indian Cultural Heritage Foundation TX$404,841 Executive Di $17,000 $19,555 2023
Artistic Freedom Initiative Inc NY$393,958 Co-executive Director & Secretary $157,338 $158,800 2024
Arts Bridging The Gap CA$406,175 Executive Director $50,708 $50,351 2023
Lotus Education And Arts Foundation Inc IN$406,268 Exec Dir $31,513 $38,215 2023
Society Of American Business AZ$406,578 Executive Director $73,221 $80,976 2023
Bell Arts Factory CA$392,272 Executive Director $62,972 $62,529 2023
Seattle Jazz Fellowship WA$407,549 Executive Director $60,625 $60,625 2024
Decatur Arts Alliance Inc GA$408,137 Executive Di $67,125 $77,613 2023
Glen Arbor Arts Center MI$389,371 Executive Director $71,434 $82,354 2024
Kulture Klub Collaborative MN$388,636 Executive Director $20,572 $22,704 2024
Friends Of The Apostle Islands WI$411,004 Co-executive Director $43,740 $52,529 2023
Catskill Art Society Inc NY$411,785 Executive Director $70,000 $72,738 2023
Documentary Arts Inc TX$387,152 Pres/treasurer $100,000 $111,728 2024
Pesvebi Inc NY$412,518 President $2,800 $2,826 2024
Americans For The Arts Action Fund DC$412,729 President & Ceo - Until 05/24 $8,508 $8,339 2024
Festival In The Park NC$386,591 Executive Di $88,379 $101,997 2024
The People's Nonprofit Accelerator OR$413,022 Executive Director $77,830 $80,729 2024
Arkansas Climate League AR$413,023 Director $7,680 $9,642 2024
Bay Area Country Dance Society CA$413,563 Board Chair $1,694 $1,634 2024
Creative Santa Fe NM$413,644 Executive Director $109,583 $135,534 2023
The Muses Inc AR$383,799 President $65,000 $81,607 2024
Performing Arts And Science Academy Pasa SC$416,091 Executive Director $41,921 $48,848 2024
Father Matters Inc AZ$381,907 President/ceo $62,770 $67,427 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 default32nd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Bronwyn Cooke) 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 316 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,324 is reasonable (approximately the 32nd 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.