Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Norway Pine Grove Cemetery Corp

Executive Director / CEO

EIN 010130865
ME · NTEE Y50
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Stuart Goodwin, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$249 total compensation of comparable organizations → $19,600 $1,000
$59110th
$1,45825th
$2,191Median
$7,87375th
$13,88190th
$1,000This org · 19th
p10$591
p25$1,458
p50$2,191
p75$7,873
p90$13,881
$1,000

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 ME 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
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,488 2024
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $308 2025
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,425 2023
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $11,129 2024
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,486 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $16,632 2024
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $1,858 2023
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $19,600 2024
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,369 2024
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $4,606 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $874 2025
New Woodstock Cemetery Association NY$57,949 Trustee, Sexton $2,000 $1,805 2024
Maplewood Cemetery NH$32,187 Secretary And Director $2,061 $1,957 2023
Hurley Cemetery Association NY$62,270 President/treas $8,000 $7,432 2023
St James Cemetery Association PA$63,587 President $250 $249 2024
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $9,196 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default19th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted19th

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 (Stuart Goodwin) 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 16 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 19th 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.