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PeerBasis
Compensation Comparability Determination

Yorktown Institute

Executive Director / CEO

EIN 874695609
MD · NTEE B05
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seth Cropsey, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,977 total compensation of comparable organizations → $279,022 $8,000
$24,30510th
$62,69125th
$89,887Median
$163,15475th
$189,14890th
$8,000This org · 0th
p10$24,305
p25$62,691
p50$89,887
p75$163,154
p90$189,148
$8,000

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 MD 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
Plus Foundation MN$372,652 Ceo, Plus $31,170 $31,999 2024
Washington Coalition For Police WA$385,521 Interim Executive Director $96,635 $89,887 2024
Persuasion Institute DC$389,863 President $119,634 $112,292 2023
Great Lakes Center For Education MI$391,230 Executive Dir. $76,000 $81,500 2024
National Athletic Equipment OH$362,223 Executive Director $73,494 $80,872 2024
Wa Charters Action WA$400,024 Co-president, External Affairs $71,216 $68,199 2023
Vdare Foundation WV$435,608 President $50,833 $57,183 2024
Broad And Liberty Inc PA$315,397 Executive Director $130,538 $139,241 2023
Network For Public Education Inc NY$314,316 Executive Director $90,455 $84,920 2024
Colorado Association For Gifted And CO$312,955 Executive Di $43,358 $43,194 2024
Minnesota Parent Union MN$310,192 Executive Director $180,125 $190,376 2023
Wmc Litigation Center Inc WI$448,596 Executive Director $169,546 $183,963 2024
North American Case Research Association Inc ID$308,618 Treasurer $10,837 $11,977 2024
Hildreth Institute Inc MA$451,001 Managing Director $160,000 $149,377 2024
Research Bridge Partners Inc TX$298,297 President & Ceo $260,778 $279,022 2023
Coalition For Career Development Center VA$460,380 Execu Director $210,000 $216,882 2023
Farm And City TX$478,727 Executive Dir. $73,784 $78,946 2023
Naiop Research Foundation Inc VA$499,953 Ex-officio (Thru 6/2022) $178,389 $184,235 2023
Ohio Mayors Alliance Foundation OH$503,432 Executive Director $112,318 $123,595 2024
Achieve Brown County Inc WI$533,948 Executive Director $104,546 $113,436 2024
The Higher Education Partnership AL$545,384 Executive Director $19,941 $22,382 2024
Great Lakes Education Foundation MI$550,100 Treasurer $12,250 $13,524 2023
Rockland 21st Century Collaborative NY$564,116 Executive Director $188,462 $176,930 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted0th

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 (Seth Cropsey) 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 23 similarly situated organizations (Same NTEE sector (B05), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 0th 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.