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PeerBasis
Compensation Comparability Determination

National Drug & Safety League

Executive Director / CEO

EIN 382773800
MI · NTEE F12
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Harley J Kaufman, Executive Director / CEO ($7,156) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Harley J Kaufman — reported title “PRESIDENT/DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,047 total compensation of comparable organizations → $136,581 $7,156
$6,35810th
$11,36025th
$19,562Median
$31,59175th
$49,70490th
$7,156This org · 11th
p10$6,358
p25$11,360
p50$19,562
p75$31,591
p90$49,704
$7,156

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 MI 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
Caring Residential Services Iii Inc NJ$58,960 Pres And Exec Director Ope $157,895 $136,581 2024
Project Live Xiii Inc NJ$59,819 Executive Director $11,844 $10,245 2024
Vesta Arundel Inc MD$60,462 President $21,417 $19,399 2024
2nd Chance Ministries Community Developm NY$58,009 Board Member $9,050 $8,157 2023
Mosaic Illinois Housing Of Rockford I NE$60,646 President $15,891 $16,559 2024
Reclaiming Victory Ministries Inc OR$57,764 President $11,135 $10,314 2023
Nami Mahoning Valley OH$61,216 Director $13,100 $13,840 2023
My Own Home MI$61,510 Executive Director $5,228 $5,228 2024
Concha Ortiz Y Pino De Kleven Corporation NM$61,819 Executive Director $27,258 $28,404 2024
Cfc Loud N Clear Foundation Inc NJ$62,319 Executive Director $81,539 $72,615 2023
Florida Society Of Addiction Medicine FL$63,381 Administrator $21,703 $20,336 2023
Willcox Against Substance Abuse AZ$63,888 Executive Director $32,784 $30,547 2024
Living With Change OH$64,941 Vice President/treas $30,000 $30,784 2024
Lighthouse For New Hope TX$53,527 Development Director $15,600 $15,565 2023
Warhorse Legacy Foundation AR$65,781 President $81,120 $90,950 2023
Shdc No 7 Inc HI$52,204 Exec Dir/asst. Secretary $12,721 $11,360 2023
Wetzel Homes Inc MD$66,741 President $20,272 $18,904 2023
Behavioral Connections Of Wood County OH$66,839 President/ceo $44,493 $47,005 2023
Richard Walz Apartments Inc MO$67,135 President $7,395 $7,392 2025
Helping Our Mentally Ill Experience CA$51,272 President & Ceo $67,023 $56,071 2024
Esperance Homes Inc MD$67,788 President $20,272 $18,904 2023
Paradise Life Resource Team CA$67,854 Chairman $7,600 $6,358 2024
Community Transformation Partners IN$68,033 President $45,000 $45,976 2024
Deep Healing Ministries Of Atlanta Inc GA$68,319 President $49,559 $49,704 2023
Center South Housing Development PA$48,315 Director Of Construction $13,787 $13,714 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Harley J Kaufman) 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 61 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,156 is reasonable (approximately the 11th 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.