Nonprofit CEO & Executive Director Salary in Hawaii

Official IRS Form 990 Schedule J compensation benchmarks for CEO & Executive Director positions across 501(c)(3) nonprofit organizations in Hawaii (with annual budgets between Under $1M). Based on 29 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$56,740
Lower Bound
Median (50th %)
$64,149
Market Consensus
75th Percentile
$71,824
Safe Harbor Ceiling
Matched Peer Group
29 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Hawaii
Census Division: Pacific

At $64,149, the median CEO & Executive Director compensation for Hawaii nonprofits in the Under $1M operating band sits 40.9% below the national benchmark ($108,500), reflecting regional cost-of-labor variations in the Pacific division. Matched peer filings establish an interquartile safe harbor range between $56,740 (25th percentile) and $71,824 (75th percentile).

Across this 29-organization peer group, median executive remuneration accounts for 11% of total organizational operating expenditures (interquartile peer range: 9% – 13%). Base salary represents an average of 81% of total compensation, with performance incentives reported by 0% of reporting institutions (averaging $0 among participating organizations).

Interquartile Safe Harbor Distribution

Treasury Regulation § 53.4958-6(c)(2) Rebuttable Presumption Bandwidth

29 Verified Filings
P10$48,730
P25 (Safe Min)$56,740
Median (50th)$64,149
P75 (Safe Max)$71,824
P90$79,488
Legal Precedent: To secure the IRS Rebuttable Presumption of Reasonableness, tax-exempt governing boards must establish that approved compensation falls within market comparability bounds prior to voting. Compensation between the 25th and 75th percentiles ($56,740 – $71,824) represents the defensible interquartile standard accepted by federal regulators.

Schedule J Pay-Mix Distribution

Average component allocation across Form 990 Part VII Section A & Schedule J Part II extracts

29 Matched Filings
Base Salary
$52,492
81% of total remuneration
Bonus & Incentive
$0
0% peer participation
Deferred Comp
$3,888
100% peer participation
Nontaxable Benefits
$7,128
100% peer coverage
Sample Size29 Matched Filings
Average Budget$650,876
Pay-to-Budget Ratio11% (9%–13%)
IRS Filing Vintage2021–2025 XML Extracts

Matched Form 990 Peer Organizations

Sample peer group entries matched by budget, NTEE taxonomy, and geographic cost-of-labor

Showing 3 of 29 peers
KAUAI MUSEUM ASSOCIATION LTD
EIN: 990105151 • Metro Area, HI • Budget: $605,310
$•••,•••
Schedule J Locked
ALOHA PERFORMING ARTS COMPANY
EIN: 990264271 • Metro Area, HI • Budget: $593,256
$•••,•••
Schedule J Locked
YOUNG OF HEART WORKSHOP
EIN: 237157585 • Metro Area, HI • Budget: $607,951
$•••,•••
Schedule J Locked

Access All 29 Matched Peer Filings

Generate the full, audit-ready 8-page Board Compliance Packet including individual peer line-item disclosures (Base, Bonus, Deferred, Benefits), statutory citations, and turnkey board minutes.

Frequently Asked Questions

What is the typical salary for a CEO & Executive Director at a Hawaii nonprofit with Under $1M?

Based on 29 verified IRS Form 990 Schedule J filings in Hawaii, the median total compensation for a CEO & Executive Director is $64,149. The 25th percentile sits at $56,740 and the 75th percentile (the rebuttable safe harbor ceiling) is $71,824.

How does Hawaii CEO & Executive Director pay compare to national averages?

At $64,149, median CEO & Executive Director compensation in Hawaii is 40.9% lower than the national baseline ($108,500) for comparable operating budgets, consistent with economic indices in the Pacific division.

What percentage of operating budget should a 501(c)(3) spend on its CEO & Executive Director?

Across matched peer filings for Under $1M nonprofits, median CEO & Executive Director compensation represents 11% of total organizational operating expenses. The middle 50% of peer institutions allocate between 9% and 13% of expenditures to executive leadership.

How does Treasury Regulation § 53.4958-6 protect board members approving executive compensation?

Under Treasury Regulation § 53.4958-6, tax-exempt governing boards secure the Rebuttable Presumption of Reasonableness when they rely on independent comparability data from similarly situated peer organizations prior to voting and record the decision contemporaneously in their minutes. Once established, the legal burden shifts to the IRS to prove that compensation was excessive.