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PeerBasis
Compensation Comparability Determination

First Parish Cemetery Assoc-york

Executive Director / CEO

EIN 010313050
ME · NTEE Y52Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Frederick, Executive Director / CEO ($52,941) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Todd Frederick — reported title “SUPERINTENDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $1,383,217 $52,941
$1,45610th
$4,57225th
$15,571Median
$38,33475th
$77,96290th
$52,941This org · 82nd
p10$1,456
p25$4,572
p50$15,571
p75$38,334
p90$77,962
$52,941

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
Wrp Inc FL$275,842 General Manager Dwu $13,224 $12,086 2025
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $11,912 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $63,888 2023
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,672 2023
St Joseph Aerie No 49 Fraternal Order Of Eagles MO$273,020 Secretary $3,607 $3,717 2025
Good Samaritan Self Insurance Against NY$279,598 President & Ceo $1,532,793 $1,383,217 2024
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $11,988 2024
Rural Alaska Fuel Services Inc AK$270,564 Ceo $100,006 $98,303 2023
American Legion Post 169 OH$270,343 Bar Manager $9,778 $10,343 2024
Benevolent And Protective Order Of MO$281,304 Secretary $5,871 $6,050 2025
Bozrah Lodge No 950 Loyal Order Of Moose CT$270,097 Administrator $30,600 $27,914 2025
Benevolent And Protective Order Of NJ$269,966 Treasurer $4,975 $4,322 2025
Rhode Island Masonic Youth Foundation RI$269,401 General Manager $22,772 $21,806 2024
Kinsman Mutual Telephone Company IL$268,030 Sec-tres, Di $44,555 $43,744 2024
Benevolent & Protective Order Of Elks #2166 FL$267,615 Secretary $7,000 $6,398 2025
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $25,268 2024
Philadelphia Area Cooperative Alliance PA$265,954 Operations Coordinator (Thru May) $34,786 $34,643 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $16,530 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $88,239 2024
Hemp Beverage Alliance CO$286,782 President/ceo $117,512 $112,529 2024
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $12,272 2025
Deborah Grand Chapter PA$287,063 President $1,000 $970 2025
Mission Street Lot Trust Ioof CA$287,349 Secretary/tr $7,200 $6,393 2023
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $13,910 2024
Fraternal Order Of Police - MD$263,341 Controller $22,800 $21,916 2023

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 default82nd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted74th

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 (Todd Frederick) 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 199 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,941 is reasonable (approximately the 82nd 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.