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PeerBasis
Compensation Comparability Determination

Ben's Friends

Executive Director / CEO

EIN 814548364
SC · NTEE F21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael S Bakst, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,831 total compensation of comparable organizations → $114,629 $75,000
$17,82010th
$30,76725th
$58,281Median
$66,71975th
$83,03790th
$75,000This org · 85th
p10$17,820
p25$30,767
p50$58,281
p75$66,719
p90$83,037
$75,000

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 SC 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
Campbell County Drug Free Alliance KY$225,002 Executive Director $81,927 $84,371 2023
Pickaway Addiction Action Coalition OH$226,884 Coalition Administrator $31,200 $30,767 2024
Peer Coalition Inc NY$215,000 Director $65,875 $55,422 2024
Broward County Intergroup Inc FL$233,902 Executive Dir. $66,634 $58,281 2024
Cwc Alliance Inc GA$214,173 Coo $43,895 $41,093 2024
Boone County Prevention & IA$234,876 Executive Dir. $57,132 $59,963 2023
Wswa Educational Foundation Inc DC$240,275 Secretary $83,620 $70,337 2023
Birdielight OH$203,383 Co-founder $22,769 $23,116 2023
Oasis Recovery Community GA$202,208 Secretary/tr $18,200 $19,722 2021
Community Living Above OR$201,413 Board Director And Executive Director $73,481 $63,534 2024
Cmc Initiative Inc GA$248,403 Executive Dir. $83,000 $77,701 2024
Mi Chiantla WA$191,301 President $83,736 $71,862 2023
Angels At Risk CA$259,116 President $138,490 $114,629 2023
Educational Alternatives OK$259,532 Executive Director $86,056 $88,225 2024
Portland Area Intergroup Inc OR$186,364 Office Manager $68,000 $58,794 2024
Lifeline-connect Inc IL$268,033 Exec Dir $12,000 $10,984 2024
Hillsborough County Anti-drug Alliance Inc FL$177,178 Ceo $66,734 $58,368 2024
Suffit Inc LA$175,539 President $1,899 $1,947 2024
Lets Be Clear Georgia Inc GA$274,503 Executive Dir. $27,616 $25,853 2024
The Shepherds Fold Ministry Inc AR$276,142 Exec Director $56,012 $60,351 2023
National Woman's Christian Temperance IL$169,019 President $2,000 $1,831 2024
The Pier Foundation GA$282,695 Vice Chairma $68,296 $63,936 2024
Road Radio Usa Inc PA$162,818 President $72,000 $68,825 2023
The Peggie And Paul Shevlin Family PA$292,653 Executive Di $71,859 $66,719 2024
Standing Together On Meth TX$151,756 Research & D $38,576 $35,927 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default85th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted82nd

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 S Bakst) 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 33 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 85th 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.