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PeerBasis
Compensation Comparability Determination

Center For Psychotherapy Spirituality & Creativity

Executive Director / CEO

EIN 208097141
CA · NTEE F80
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Peter H Coster, Executive Director / CEO ($19,000) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Peter H Coster — reported title “Director and Founder”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,072 total compensation of comparable organizations → $220,069 $19,000
$38,36410th
$70,71125th
$96,775Median
$117,83075th
$141,43790th
$19,000This org · 4th
p10$38,364
p25$70,711
p50$96,775
p75$117,830
p90$141,437
$19,000

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 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
Atron Foundation VA$465,513 Chair $96,000 $104,577 2025
Forensic Mental Health Association CA$476,044 Executive Dir. $107,961 $111,150 2023
Vocal Inc VA$479,237 Ex. Director $81,469 $88,748 2025
Nami Greater Orlando Inc FL$442,313 Executive Director $89,731 $100,503 2023
50 Mile March Foundation Inc NE$483,581 Executive Director $33,333 $42,746 2023
Center For Youth Mental Health CA$440,705 President $25,045 $25,045 2024
Mid-valley Fellowship OR$483,781 Executive Dir. $37,921 $40,782 2024
Christian Counseling Ministries Westernnewyork Inc NY$484,037 Executive Director $83,206 $89,645 2023
National Alliance On Mental Illness Wood County OH$504,160 Executive Director $57,649 $70,711 2024
Nami Rhode Island RI$504,716 Executive Di $63,774 $72,910 2023
The Massachusetts Mental Health MA$527,368 Exec. Dir. $60,210 $64,509 2023
Athens Mental Health Inc OH$386,065 Exec Directir $57,464 $72,566 2023
Nami Illinois Inc IL$538,830 Executive Director $134,756 $157,954 2023
National Alliance On Mental Illness Of Vermont Inc VT$541,034 Executive Director $103,241 $120,341 2024
The Yellow Tulip Project ME$366,033 Director $1,736 $2,072 2023
Nami Will-grundy IL$363,859 Executive Director $28,846 $32,842 2024
Mental Health America Of Greater Dallas TX$567,337 Executive Director $79,024 $94,248 2023
American Friends Of Shalvat Chayim Inc NY$356,147 President $80,500 $84,241 2024
The Arc Of Lancaster County PA$351,137 Executive Director $49,846 $56,082 2025
Sapientia Initiative Inc NY$345,725 Executive Dir. $72,681 $76,058 2024
Nami Montana MT$342,441 Executive Director $94,350 $117,781 2024
North Carolina Infantyoung Child NC$333,856 Executive Di $78,875 $97,170 2023
Nami Davidson County Inc TN$333,149 Executive Director $86,452 $105,238 2024
Nami Broward County Inc FL$331,789 Ceo $123,775 $134,658 2024
Paws For Patrick IL$593,880 Executive Director $85,000 $96,775 2024

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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted4th

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 (Peter H Coster) 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 10, 2026, comparing compensation against 45 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,000 is reasonable (approximately the 4th 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 10, 2026.