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PeerBasis
Compensation Comparability Determination

Amistad International

Executive Director / CEO

EIN 942737593
CA · NTEE Q300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Kotoske, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Karen Kotoske — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,800 total compensation of comparable organizations → $205,797 $12,000
$14,46710th
$31,47325th
$77,215Median
$111,24775th
$181,04790th
$12,000This org · 9th
p10$14,467
p25$31,473
p50$77,215
p75$111,247
p90$181,047
$12,000

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 CA 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
Pacific Island Ministries CA$450,230 President Field $98,876 $98,876 2024
Siempre Unidos CA$442,281 Executive Di $33,709 $34,705 2023
Survival International (Usa) CA$485,822 Us Director $84,937 $84,937 2024
Habibi International CA$489,405 Ceo $21,121 $21,121 2024
Philippine Development Foundation CA$433,006 Executive Director (Until 07/24) $51,820 $51,820 2024
Action Kivu Inc CA$497,688 Exec Dir & Secr $2,800 $2,800 2024
Asian Evangelistic Organization Inc CA$522,961 President $205,797 $205,797 2024
Global Healing CA$402,627 Executive Dir. $115,200 $118,603 2023
Milagro Foundation CA$528,137 President $119,492 $119,492 2024
Red Rhino Orphanage Project CA$387,749 Exec. Director $60,000 $60,000 2024
Zara Initiative CA$387,011 Secretary Director Onsite Director $19,000 $19,000 2024
Asia Leadership Development Network CA$550,705 Executive Director $89,835 $89,835 2024
Potential Energy Inc CA$555,573 Managing Dir. $116,065 $119,493 2023
Giao Diem Humanitarian Foundation Inc CA$363,955 Director $5,000 $5,000 2024
Reach Up Reach Out Ministries CA$562,394 President $75,000 $77,215 2023
Resonate Workshops CA$574,896 Ceo $13,334 $13,334 2024
Heart To Heart Global Cardiac Care CA$577,642 Board/exec Dir $100,909 $103,890 2023
Heart To Heart International Ministries Inc CA$341,867 President $30,000 $30,000 2024
Unite To Light Inc CA$336,661 President $100,800 $100,800 2024
Conveners-org CA$591,637 Chair (Thru 9/23), Director $32,000 $32,945 2023
Mission Flight CA$608,742 President $55,763 $55,763 2024
World Possible CA$626,703 Executive Director $197,461 $197,461 2024
Maisha Meds Inc CA$659,157 Cofounder & Ceo $190,800 $196,436 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted9th

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 (Karen Kotoske) 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 23 similarly situated organizations (Same NTEE sector (Q30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 9th 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.