This paper aims to define a group of institutions based on IPEDS data for use in making comparisons in the CUPA salary benchmarking system. This group should have similar qualities in terms of financial and size characteristics, but should be large enough to provide sufficient coverage of the disciplines in the CUPA benchmarking system. A group of institutions was defined that were fairly similar on several measures of institutional size and financial circumstance. The final group defined through this process was also more reasonable in terms of Carnegie and regional representation than the overall CUPA population.