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PeerBasis
Compensation Comparability Determination

Massachusetts Association Of Assessing

Executive Director / CEO

EIN 042709997
MA · NTEE W03
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Costello, Executive Director / CEO ($58,500) against every comparable organization that fit the selection criteria — 399 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Costello — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

399 organizations qualified on sector, size, and geography 399 within the band form the benchmarked peer set.

Distribution of comparable compensation

$155 total compensation of comparable organizations → $974,580 $58,500
$18,93710th
$41,98325th
$82,575Median
$123,13675th
$170,93690th
$58,500This org · 34th
p10$18,937
p25$41,983
p50$82,575
p75$123,136
p90$170,936
$58,500

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 MA 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
In The Weeds CO$415,629 Executive Dir. $64,434 $70,574 2024
716 Squash Inc NY$416,006 Executive Director $81,036 $83,644 2024
New Brantner Extension Ditch Company CO$415,464 Ditch Superintendent $56,667 $62,067 2024
It's About The Warriors Foundation PA$415,009 Executive Director/president/secretary $85,980 $97,940 2024
Missoula Institute For Sustainable Transportation MT$416,493 Executive Director $15,289 $18,826 2024
A Better Wisconsin Together Institute WI$414,610 Executive Director $15,467 $18,451 2024
Farm Labor Research Project OH$413,566 Secretary $30,900 $37,384 2024
Hebrew Free Loan Association Of Dc MD$413,527 Executive Director $49,350 $52,702 2024
Health Information Exchange Of Montana MT$413,429 Executive Director $6,075 $7,287 2025
Friends Of Fisher House - Illinois Inc IL$419,182 President $45,000 $50,535 2024
Global One80 Inc AZ$419,585 Chief Operating Officer $46,000 $50,533 2024
The National Foundation For VA$421,029 Executive Di $242,406 $267,352 2024
To The Village Square Inc FL$422,019 Founder & Ce $85,000 $91,211 2024
Northwest Hub OR$409,241 Executive Di $55,502 $58,874 2024
Tulsa Foundation For Architecture OK$409,240 Executive Director $98,914 $124,413 2024
Care Lab DC$422,364 Executive Director $135,832 $140,176 2023
Leadership Montgomery Inc AL$422,862 Executive Director $86,057 $106,197 2024
Five Frogs Inc CT$423,214 Executive Director $86,000 $92,106 2024
Arena Fire Board WI$423,367 Fire Chief $2,500 $2,982 2024
Merrimack Valley Immigrant & MA$406,189 Executive Di $18,000 $18,000 2025
Patriotic Hearts Inc CA$405,941 Member Represe $58,000 $57,209 2024
Noe Valley Association CA$405,291 Exec/secr $42,000 $41,426 2024
Maternity Bvm Credit Union IL$426,649 Pres/treas $66,513 $76,899 2023
Department Of Sc Vfw Of United States SC$404,075 Service Officer $56,000 $65,013 2025
Maven Leadership Collective FL$403,975 Founder & Creative Dir $104,483 $115,429 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default34th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted28th

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 (Kathleen Costello) 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 399 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,500 is reasonable (approximately the 34th 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.