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PeerBasis
Compensation Comparability Determination

Mosaic Family Zone

Executive Director / CEO

EIN 883544490
OH · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Kaiser, Executive Director / CEO ($42,739) against every comparable organization that fit the selection criteria — 496 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

496 organizations qualified on sector, size, and geography 496 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $197,051 $42,739
$18,00110th
$38,55425th
$60,960Median
$80,18475th
$98,49990th
$42,739This org · 27th
p10$18,001
p25$38,554
p50$60,960
p75$80,184
p90$98,499
$42,739

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
90 Plus ProjectWA $392,534$30,213 990
Camp Schreiber FoundationNC $392,534$75,328 990
U-turns IncFL $393,121$70,486 990
Triad United Rowing AssociationNC $393,200$56,155 990
Fundacion Mayaguez 2010 IncPR $391,579$27,798 990
Girls On The Run Of WestsoundWA $391,554$63,482 990
Tibyan Community CenterMN $391,182$34,577 990
Football For Her IncCA $393,827$42,795 990
Write On Sports IncNJ $394,144$10,453 990
Learning Institute For FamilyNJ $390,619$52,159 990
Hogares Rafaela Ybarra Urb San Jose EmbalsePR $390,452$22,578 990
Rejoice Project IncGA $394,763$32,277 990
The KonnectionMI $389,902$53,599 990
Acts Ii Ministry For TeensMI $388,694$66,296 990
Reach Bridge Extended Learning Programs IncCA $388,230$76,147 990
Real Leadership Obedience Victory And ExcellenceTX $388,000$72,752 990
Clark County Latino Youth ConferenceWA $397,545$19,458 990
Compass Dance Academy IncGA $387,423$32,109 990
Athletic Factory IncMI $397,563$81,373 990
Lyfe ThreeNC $387,108$53,693 990
Family Resource Center Of Cass County IncMO $386,641$28,364 990
Northwest Indiana CatholicIN $398,662$57,675 990
Pro Deo Youth CenterMO $385,230$66,873 990
Healthy Teens IncFL $384,580$31,043 990
Dakota Street Center IncOH $384,455$65,152 990

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 OH 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 default27th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted27th

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 (David Kaiser) 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 496 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,739 is reasonable (approximately the 27th 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). 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.