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PeerBasis
Compensation Comparability Determination

Cincinnati Psychoanalytic Institute

Executive Director / CEO

EIN 316083481
OH · NTEE B50
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Kroeger Vuyk, Executive Director / CEO ($79,368) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Kroeger Vuyk — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,182 total compensation of comparable organizations → $457,570 $79,368
$22,30810th
$35,93225th
$59,881Median
$99,71075th
$129,80990th
$79,368This org · 62nd
p10$22,308
p25$35,932
p50$59,881
p75$99,710
p90$129,809
$79,368

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
Toyota Technological Institute At Chicago IL$385,536 President $478,816 $457,570 2023
Heidelberg Theological Seminary SD$417,954 President $93,500 $100,305 2023
Graduate Business Curriculum MN$353,980 Executive Di $135,150 $129,809 2023
America Chinese Evangelical Seminary CA$420,606 Accounting Officer $33,476 $27,292 2024
Maitripa College OR$421,618 President $83,004 $74,927 2023
South Central Wisconsin Area Health WI$337,992 Executive Dir. $96,841 $93,028 2025
Leadership Institute Of Seattle WA$324,094 President $114,574 $99,710 2023
Nwa Industries For Education AR$453,082 Executive Director $57,664 $63,005 2023
Bridges Graduate School Of Cognitive Diversity In Education CA$454,095 Coo $24,319 $20,412 2023
Christ Our Redeemer Seminary Inc AL$459,218 President $57,023 $59,881 2023
Pillar Seminary NE$460,914 President $36,320 $35,932 2025
Slavic Reformation Society TX$461,512 Director $95,500 $92,859 2023
Copassion Inc FL$312,550 President $25,816 $22,308 2025
Wildlife Science Center MN$462,983 Executive Director $60,000 $57,629 2023
Academy For The Love Of NM$464,201 Mngr, & Gen. $189,240 $197,847 2023
Jesse C Fletcher Seminary TX$295,607 Legal Advisory $7,386 $7,182 2023
Missional Training Center AZ$292,172 President Until 9-2024 $62,154 $54,982 2025
California University - Silicon Valley CA$484,875 President $43,950 $35,831 2024
Leadership Southern Maryland Inc MD$260,332 Executive Di $47,500 $43,166 2023
Irbs Theological Seminary TX$528,022 President $116,350 $109,886 2024
Torah Temimah Jerusalem MD$570,194 President An $52,050 $45,944 2024

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 default62nd
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted62nd

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 (Mary Kroeger Vuyk) 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 21 similarly situated organizations (Same NTEE sector (B50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,368 is reasonable (approximately the 62nd 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.