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PeerBasis
Compensation Comparability Determination

Mala'ai

Executive Director / CEO

EIN 510646670
HI · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zoe Kosmas, Executive Director / CEO ($73,360) against every comparable organization that fit the selection criteria — 424 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

424 organizations qualified on sector, size, and geography 424 within the band form the benchmarked peer set.

Distribution of comparable compensation

$141 total compensation of comparable organizations → $357,196 $73,360
$17,05010th
$42,90925th
$72,714Median
$101,09675th
$134,25590th
$73,360This org · 51st
p10$17,050
p25$42,909
p50$72,714
p75$101,096
p90$134,255
$73,360

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
The Landing Place Inc IN$441,860 Director $62,500 $73,617 2024
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $93,519 2023
Catch The Next Inc TX$443,997 Ceo $100,223 $115,285 2023
Uncw Research Foundation NC$444,105 President $54,419 $61,185 2025
Cobalt Community Research MI$438,520 President/ce $140,000 $161,401 2024
Duxbury Student Union Association MA$438,132 Executive Director $94,389 $97,536 2023
Romanza St Augustine Inc FL$446,105 President $4,000 $4,321 2023
Pupusas For Education NC$437,399 Executive Dir. $2,760 $3,185 2024
Usa Homestays Inc IN$436,143 President $88,000 $106,714 2023
Daniel Academy Atlanta GA$435,866 Ceodirector $22,100 $24,820 2024
Edina Education Fund MN$448,216 Executive Director $60,008 $64,521 2025
Colorado Agricultural Leadership CO$435,088 Ceo $48,000 $51,408 2024
House Of Champions OH$434,760 President And Executive Director $35,000 $40,338 2025
Reaching Higher New Hampshire Inc NH$434,231 Executive Director $115,995 $123,164 2023
Abundant Education CA$433,979 Ceo $98,500 $95,001 2024
Derry Preschool Inc PA$450,059 Treasurer $55,000 $59,682 2025
Jackson Heart Foundation MS$432,432 Executive Director $42,500 $54,431 2023
Business History Conference DE$451,653 Secretary $20,000 $21,873 2024
Two Bikes TN$432,119 Director $36,699 $43,087 2024
Empire 8 NY$453,359 Commissioner $181,158 $182,842 2024
Mychild'scancer Inc NJ$454,068 President / Secretary / Executive Director $26,000 $26,694 2023
Project Reap MA$429,301 Executive Dir. $159,433 $164,749 2023
Willie L Brown Jr Institute On CA$429,244 Executive Director $115,566 $111,461 2024
Botanical Bus CA$455,172 Exec Direc/ Board Pres $74,880 $74,353 2023
Partners In Change Inc GA$455,719 Ceo, Vice Board Chair $5,000 $5,782 2023

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 default51st
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted45th

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 (Zoe Kosmas) 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 424 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,360 is reasonable (approximately the 51st 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.