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PeerBasis
Compensation Comparability Determination

Buffalo Hearing & Speech Center

Executive Director / CEO

EIN 161487962
NY · NTEE T20I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph J Cozzo, Executive Director / CEO ($842) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Joseph J Cozzo — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,901 total compensation of comparable organizations → $262,473 $842
$9,14510th
$31,40825th
$71,526Median
$92,32375th
$123,58790th
$842This org · 0th
p10$9,145
p25$31,408
p50$71,526
p75$92,323
p90$123,587
$842

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 NY 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
Oakleaf Endowment Trust For MN$492,389 Trustee $53,385 $58,376 2024
Cardinal Properties IN$492,197 Board Member $61,687 $71,990 2024
Metro Portland Housing OR$490,334 Past Exec Di $110,391 $113,449 2024
Marshall Christensen Foundation For Internati OR$487,870 Leadership Team $42,800 $42,852 2025
Hope Of Peace Foundation KS$484,016 President/chairman $46,238 $55,280 2024
Meals On Wheels Of Greenville Endowment Fund Inc SC$482,152 Executive Director $14,725 $17,000 2024
Gateways Beyond International WA$477,141 President $35,989 $36,711 2023
Millersport Lion Sweet Corn Festiva OH$476,932 Secrtary $2,705 $3,171 2024
Port Wentworth Chamber Of Commerce Inc GA$509,357 Ceo $65,192 $72,540 2024
Pregnancy Service Center Inc KS$509,754 Executive Di $88,552 $105,869 2024
Mccb Transitions Inc MO$474,865 Director $70,417 $82,537 2024
Jane F And D Lawrence Sherman Family MI$512,761 Treasurer $26,189 $29,914 2024
The Boselli Foundation FL$466,701 Executive Dir. $117,969 $122,642 2024
Ends Of The Earth Ministries CA$521,182 President $55,810 $54,907 2023
Gloversville Library Foundation Inc NY$521,830 Treasurer Rec Sec $7,500 $7,500 2024
Ginungagap Foundation CA$534,172 Director $10,000 $9,556 2024
Blue Lotus Farm & Retreat Center Inc WI$536,691 Executive Diretor $75,417 $87,163 2024
Crabtree Farms Of Chattanooga Inc TN$536,799 Executive Director (Ended Dec. 2024) $55,945 $65,078 2024
The Foundation Of Marshall Medical AL$539,751 Executive Director $131,550 $157,275 2024
The Montclair Fund For Educational NJ$544,589 Executive Director $89,204 $88,139 2024
Bittersweet Autism Foundation Inc OH$545,153 Executive Director (From 3/18-7/08) $1,622 $1,901 2024
Sandy Rollman Ovarian Cancer Foundation PA$549,330 Ceo $100,050 $110,414 2024
Leadership Broward Foundation Inc FL$550,004 Chief Executive Officer $119,000 $127,368 2023
Artworks Foundation TN$553,001 Executive Director $27,000 $31,408 2024
Bethel International Mission Ctr PA$558,069 President $5,500 $6,070 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted72nd

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 (Joseph J Cozzo) 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 69 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $842 is reasonable (approximately the 0th 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.