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PeerBasis
Compensation Comparability Determination

American Friends Of Hala

Executive Director / CEO

EIN 113355949
OH · NTEE E70
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Michael Sorotzkin, Executive Director / CEO ($104,196) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Sorotzkin — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$95 total compensation of comparable organizations → $262,153 $104,196
$12,18610th
$35,52325th
$59,957Median
$84,16975th
$111,73890th
$104,196This org · 89th
p10$12,186
p25$35,523
p50$59,957
p75$84,169
p90$111,738
$104,196

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
New Mexico Alive NM$250,000 President $12,000 $12,186 2023
Just Health Action WA$249,556 President $101,146 $83,046 2024
Ohio Public Health Association OH$250,781 Executive Di $43,394 $43,394 2023
Integrate For Good Inc PA$249,498 Executive Director $124,615 $117,330 2023
Springs Community Acupuncture Inc CO$251,731 President $67,760 $59,585 2024
National Public Health Information Coalition Inc GA$246,111 Executive Director $50,037 $46,138 2024
North Carolina Business Group On Health Inc NC$246,012 President $88,550 $83,908 2024
Delta Epsilon Mu VA$254,475 National President $3,250 $2,878 2024
Empire Liver Foundation Inc NY$245,281 President / $49,917 $41,365 2024
Little Urban Smiles Inc MO$244,718 Treasurer/secretary $6,000 $5,828 2024
Oral Health Florida Inc FL$243,740 Vice Chair $750 $646 2024
Ann Arbor Community Acupuncture MI$257,333 President $59,413 $57,899 2023
Hope Health And Wellness Center Qalicb TX$242,341 Director/ceo $24,592 $22,559 2024
Just Kids Dental Inc MN$239,388 Executive Direc $78,416 $69,226 2025
The Root Cause Inc TX$238,923 Founder/ceo $78,792 $72,279 2024
Institute For Internal Transformation CA$238,771 Executive Director/board Chair $60,000 $47,513 2024
Alliance For African American Health In Central Texas TX$237,883 Executive Director $76,112 $69,821 2024
Global Health Promise OR$262,465 Director And President Of The $12,300 $10,785 2023
Health Equity Alliance For Lgbtq New Mexicans NM$237,024 Executive Director $87,258 $86,068 2024
Health Council Of West Central FL$235,177 Executive Di $81,126 $68,089 2025
Maasha Trust MA$265,269 Director $146,500 $124,295 2023
Modern Spirit Organization Inc AZ$265,847 Executive Dir. $85,000 $74,966 2024
Washington Global Health Alliance WA$231,428 President And Ceo $150,755 $127,434 2023
Lmhf Strive To Thrive Program Inc NY$230,991 Director, Strive To Thrive $79,600 $65,963 2024
New Directions Of Decatur County Inc IN$229,917 Executive Dir. $55,000 $54,761 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default89th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted84th

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 Sorotzkin) 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 13, 2026, comparing compensation against 111 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,196 is reasonable (approximately the 89th 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 13, 2026.