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PeerBasis
Compensation Comparability Determination

National Association Of

Executive Director / CEO

EIN 202579134
DC · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Cosenza, Executive Director / CEO ($6,630) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $314,292 $6,630
$15,77410th
$35,70925th
$58,618Median
$85,23175th
$116,84490th
$6,630This org · 5th
p10$15,774
p25$35,709
p50$58,618
p75$85,231
p90$116,844
$6,630

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 DC 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
Game Meets Game Inc MD$295,966 President & Ceo $58,253 $60,282 2024
Bad Girl Ventures Inc KY$296,082 President & Ceo $109,199 $129,858 2024
Impact Bay Area CA$294,978 Executive Dir. $62,184 $59,434 2024
Harpswell Neck Fire & Rescue Inc ME$296,538 Fire Chief $6,000 $6,650 2024
Fletcher Park Baptist Youth Foundation Inc WY$294,388 Director, Secretary $48,812 $59,564 2023
Educare Central Maine ME$296,987 Secretary/treasurer $29,486 $32,681 2024
Gods' Warriors Inc GA$297,298 President $72,000 $80,131 2024
Westminster Afc Inc CO$297,458 Executive Director $15,231 $16,643 2023
Red Salmon Arts TX$293,557 Executive Dir. $62,700 $69,422 2024
Capacity Catalyst TX$298,161 Executive Director $40,625 $46,309 2023
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $67,513 2024
Mapping Your Future TX$293,043 Director $101,280 $115,451 2023
Justice And Soul Foundation WA$298,489 Executive Director $35,000 $35,709 2023
Harbaugh Coaching Academy Inc MD$298,889 Secretary $25,717 $26,612 2024
Lowcountry Maritime School SC$299,340 Executive Director $64,414 $72,463 2025
Womens Center For Economic Opportunity OH$291,671 Ceo $44,250 $53,408 2023
Academy Of Finance Nevada NV$291,500 Director $4,500 $4,864 2025
Equalai Charitable Foundation DC$300,000 Director, President $16,788 $16,306 2024
Project Diva MN$300,416 Executive Director $80,495 $85,769 2025
Marshallese American Network For Interacting Together OR$300,457 Executive Director/secretary $67,800 $69,692 2024
262 Foundation Inc MA$300,469 President $42,000 $41,775 2024
Scholarships For Scholars Inc MD$290,755 Executive Director $64,392 $66,634 2024
C2e Incorporated GA$300,619 Finance Dir $6,572 $7,314 2024
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $70,014 2024
Eastern Educational Resource OR$301,148 President $52,500 $55,559 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC cost of living and 2023 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 DC 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted4th

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 (Michael Cosenza) 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 425 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,630 is reasonable (approximately the 5th 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.