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PeerBasis
Compensation Comparability Determination

California Coalition For Harm Reduction

Executive Director / CEO

EIN 814279854
CA · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mikael D Langner, Executive Director / CEO ($331,050) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mikael D Langner — reported title “Chief Executive Office”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $213,524 $331,050
$14,91910th
$44,31325th
$78,485Median
$108,68675th
$135,39090th
$331,050This org · 100th
p10$14,919
p25$44,313
p50$78,485
p75$108,686
p90$135,390
$331,050

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
Adams County Memorial Hospital IN$276,484 Executive Director $25,305 $31,816 2023
Modern Spirit Organization Inc AZ$265,847 Executive Dir. $85,000 $94,669 2024
Maasha Trust MA$265,269 Director $146,500 $156,960 2023
East Hawaii Health Pharmacy HI$279,924 President $54,959 $58,666 2023
Yoga Sanctuary MN$280,633 Exective Dir $14,333 $16,401 2024
Minority Organ And Tissue Transplant OH$281,229 President And Ceo $51,618 $63,314 2024
Global Health Promise OR$262,465 Director And President Of The $12,300 $13,618 2023
Living Well Foundation MO$286,403 Ceo $174,081 $213,524 2024
Bartow Health Access Inc GA$286,417 Executive Director $28,600 $33,303 2024
Ann Arbor Community Acupuncture MI$257,333 President $59,413 $73,116 2023
Scenic Rivers Area Health Education WI$287,248 Executive Director $84,732 $102,479 2024
West Virginia Healthy Kids And Families Coalition WV$289,950 Executive Director $48,030 $62,004 2023
Delta Epsilon Mu VA$254,475 National President $3,250 $3,634 2024
Hueman Partnership MN$292,159 Executive Director $103,442 $118,370 2024
Springs Community Acupuncture Inc CO$251,731 President $67,760 $75,244 2024
Ohio Public Health Association OH$250,781 Executive Di $43,394 $54,799 2023
Mundo De Ninos Academy CA$293,914 President $16,647 $16,647 2024
Family Voices Of Minnesota MN$293,977 Executive Director $70,686 $80,887 2024
American Friends Of Hala OH$250,158 Trustee $104,196 $131,580 2023
Holistic Health Community Inc NY$294,421 Executive Director $85,200 $89,159 2024
New Mexico Alive NM$250,000 President $12,000 $15,388 2023
American Migraine Foundation Inc NY$294,663 Executive Director $1,000 $1,046 2024
Just Health Action WA$249,556 President $101,146 $104,871 2024
Integrate For Good Inc PA$249,498 Executive Director $124,615 $148,165 2023
Azcert AZ$295,291 Coo $151,000 $173,143 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted96th

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 (Mikael D Langner) 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 117 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $331,050 is reasonable (approximately the 100th 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.