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PeerBasis
Compensation Comparability Determination

Association For The Advancement Of

Executive Director / CEO

EIN 273206259
VT · NTEE E035
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Friedman Nd, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Friedman Nd — reported title “Exec. Dir./Pres”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,667 total compensation of comparable organizations → $158,176 $30,000
$12,46610th
$22,59625th
$36,866Median
$80,72475th
$118,52190th
$30,000This org · 35th
p10$12,466
p25$22,596
p50$36,866
p75$80,724
p90$118,521
$30,000

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 VT 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
American Board Of Facial Cosmetic IL$218,169 Exec Director $49,940 $48,779 2024
Disart MI$214,758 Co-exec-dire $68,913 $70,669 2024
West Virginia Chapter Of American WV$221,421 Exec Director $70,505 $78,085 2023
Colorado Association Of Charter School Authorizers CO$221,798 Executive Director $147,793 $144,955 2023
World Association For Sexual Health MN$223,171 Executive Directress $36,653 $35,983 2024
Northeastern Gnathological Society NJ$223,415 Exec. Director $12,000 $10,959 2023
Women Chiropractors MI$229,575 Executive Di $57,369 $60,569 2023
Our Mental Health Collective MI$204,629 Executive Director $83,800 $85,935 2024
California Pharmacists Association CA$201,201 Executive Director $176,955 $156,295 2023
Lone Star Assoc Charitable Clinics TX$235,001 Ceo $90,000 $92,086 2023
Rapid Science Inc NY$236,153 Board Direct $25,000 $22,444 2024
Free Clinic Association Of Pennsylvania PA$241,059 Executive Director $159,650 $158,176 2024
Delray Medical Center Medical Staff Corp FL$192,926 President $17,500 $16,333 2024
Moral Injury Of Health Care Inc PA$244,288 President $80,000 $81,603 2023
The Gout Hyperuricemia And Crystal-assoc WA$249,999 Steering Commitee Member $15,709 $13,973 2024
Foundation For Optimal Health Inc NJ$250,000 Treasurer $40,000 $35,482 2024
Medical Staff Of St Mary Medical Center CA$182,595 Chief Of Staff $44,000 $37,748 2024
Northwest Wi Area Health Education WI$258,931 Executive Director $85,486 $88,700 2024
Mercy Hospital Medical Staff Charity Inc FL$259,365 President $18,600 $17,872 2023
American Board Of Dental Examiners Inc AL$174,337 Executive Director $65,000 $69,767 2024
Diversity Perspective Inc FL$173,090 Co Founder $5,000 $4,667 2024
United States Lactation Consultant DC$277,539 Executive Di $26,442 $23,053 2024
Hardin Medical & Dental Staff Inc KY$299,947 Chief Direct $25,000 $30,890 2021
Hca Florida Kendall Medical Staff Inc FL$303,200 President $30,000 $28,000 2024
Somali Medical Association Of America MN$311,236 Executive Director $32,436 $31,843 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted35th

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 Friedman Nd) 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 26 similarly situated organizations (Same NTEE sector (E03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 35th 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.