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PeerBasis
Compensation Comparability Determination

The Farmington Cemetery Association

Executive Director / CEO

EIN 020132120
NH · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald Fuller, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$563 total compensation of comparable organizations → $27,497 $1,200
$1,58710th
$6,05825th
$10,274Median
$15,05475th
$17,08490th
$1,200This org · 11th
p10$1,587
p25$6,058
p50$10,274
p75$15,054
p90$17,084
$1,200

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 NH 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
Mt Carmel Cemetery AR$115,425 Assistant Secretary $5,150 $6,454 2023
Union Cemetery Association Of OR$115,074 Sec/treasurer $3,600 $3,527 2025
Goshen Cemetery Inc IN$116,781 President $700 $823 2023
Woodland Cemetery Association Inc NY$113,572 President $1,900 $1,914 2023
Clinton Cemetery Association Inc NY$109,218 Superintendent $18,000 $17,615 2024
Martinsburg Fairview Cemetery Assoc PA$123,949 Sectreasurer $7,800 $8,424 2024
Starr Burying Ground Association CT$124,457 Superintendent $12,000 $12,185 2024
Louisiana Scottish Rite Foundation LA$129,490 Executive Dir. $10,435 $12,123 2025
Marilla Cemetery Association Inc NY$99,787 President $575 $563 2024
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $15,188 2024
Mumford Rural Cemetery Association NY$92,598 President $6,000 $6,045 2023
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,783 2023
Cutchogue Cemetery Association NY$143,463 Superintendent $15,607 $15,273 2024
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $6,098 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $14,650 2023
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $13,384 2023
Oxford Cemetery Association PA$162,842 Secretary $24,730 $27,497 2023
Overlook Cemetery Association NJ$169,286 President $16,933 $16,857 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted11th

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 (Donald Fuller) 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 18 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 11th 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.