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PeerBasis
Compensation Comparability Determination

Abw Inc

Executive Director / CEO

EIN 850803747
OH · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Pines, Executive Director / CEO ($32,936) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Pines — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $137,808 $32,936
$14,04610th
$23,40825th
$42,447Median
$62,02375th
$79,66990th
$32,936This org · 38th
p10$14,046
p25$23,408
p50$42,447
p75$62,023
p90$79,669
$32,936

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
Mountain High Recovery Center CA$288,063 Executive Dir. $39,236 $31,988 2024
Standing Strong Inc MD$286,743 Ceo $1,950 $1,772 2023
A Way Forward Inc CO$286,064 Executive Dir. $40,334 $36,515 2024
Trinity Counseling Center Of Florida Inc FL$281,074 Ceo $17,177 $15,235 2024
Anything Helps MN$294,114 Executive Director $16,808 $15,681 2024
Decatur Prevention Initiative Inc GA$295,167 Executive Director $98,998 $96,757 2023
Rose Garden Recovery Community Inc IN$279,654 Executive Dir. $28,408 $28,285 2024
Freedom Center MS$279,581 Executive Di $13,000 $13,670 2024
Still Worthy Inc SC$295,655 Co-founder $13,790 $13,984 2023
Clay Student Leadership Inc TX$279,317 President $15,833 $14,953 2024
New Hope Philly Inc PA$296,738 Executive Director $64,971 $61,173 2024
American Society Of Addiction Medicine WI$277,418 Member $7,245 $7,144 2024
Miami Recovery Project Inc FL$297,774 Executive Di $70,000 $62,087 2024
Angels In Flight Recovery Center GA$277,363 President $41,600 $39,492 2024
Go The Distance OR$301,000 Executive Director $67,061 $60,535 2023
Simple Living Inc MA$273,430 Executive Di $62,400 $52,942 2024
Mstepp Inc AZ$301,816 Program Director $91,678 $81,099 2025
Mississippi Harm Reduction Initiative MS$272,586 Executive Director $39,423 $41,455 2024
Arise Addiction Recovery Inc ME$302,800 President $55,120 $52,111 2024
Baltimore Intergroup Council Of Aa MD$271,749 Administrator/special Worker $39,577 $35,966 2023
Nar-anon Family Group Headquarters Inc CA$271,647 Executive Director $50,170 $40,902 2024
Greater Spokane Substance Abuse Council WA$303,768 Executive Director $79,132 $68,866 2023
Raven Cares Inc KY$269,768 President $42,308 $44,184 2023
Nashville Peacemakers TN$268,074 Ceo $64,260 $63,774 2024
New Dawn Recovery Services Inc WI$266,649 Executive Di $75,000 $76,137 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 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 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 default38th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted37th

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 (David Pines) 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 122 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,936 is reasonable (approximately the 38th 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.