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PeerBasis
Compensation Comparability Determination

Farmington Cemetery Association

Executive Director / CEO

EIN 060667313
CT · NTEE Y52Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of David Haworth, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Haworth — reported title “ASST. TREASU”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$99 total compensation of comparable organizations → $1,516,321 $3,600
$1,38010th
$5,08525th
$20,240Median
$52,63475th
$98,87890th
$3,600This org · 18th
p10$1,380
p25$5,085
p50$20,240
p75$52,634
p90$98,878
$3,600

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 CT 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
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,491 2024
Abington Township Police Pension Association PA$371,090 Treasurer $2,400 $2,621 2024
Cave Hill Heritage Foundation KY$366,472 President/ceo $30,556 $35,939 2024
Bimco Americas TX$371,436 Chair $177,550 $194,435 2024
Fraternal Order Of Eagles 162 AK$365,797 Trustee $6,032 $6,314 2024
Fraternal Order Of Eagles 631 Aerie ID$372,742 Secretary $5,900 $6,694 2025
Fraternal Order Of Eagles Aerie 1744 WA$373,894 Worthy Secretary $19,683 $19,292 2024
Us Oil & Gas Association DC$377,185 President $212,000 $203,665 2024
Union Hill Cemetery Company PA$377,981 President $600 $674 2023
Building Industry Association Of The Highland Lakes Inc TX$378,777 Executive Officer $82,559 $93,080 2023
Ridge Utilities Inc VA$379,700 General Mana $43,600 $46,087 2024
Laundry & Dry Cleaning Workers Education NY$380,885 Union Trustee $44,850 $44,368 2024
The Historic Sharon Burying Ground Inc CT$381,181 Superintendentdirector $3,064 $3,145 2024
Pennsylvania Acacia Insurance VT$354,676 President/director $38,158 $42,047 2024
Nashville Hispanic Bar Association TN$353,828 Legal Direct $103,273 $122,351 2023
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $6,620 2023
International Association Of NC$384,320 Secretary $20,833 $23,566 2024
Benevolent & Protective Order Of CT$353,017 Secretary $8,000 $8,212 2024
Suwannee River Lodge 325 Loyal Order Of Moose FL$385,090 Administrator $28,800 $28,856 2025
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $63,373 2024
Advancing Women In Nashville TN$351,620 Executive Dir. $105,360 $121,243 2024
Levittown Volunteer & Exempt Fireme NY$350,609 Secretary $1,800 $1,735 2025
Secure Illinois Retirements IL$350,000 Executive Director $37,205 $40,042 2024
Jacksonville Police Death Benefit Fund FL$388,098 Treasurer $24,000 $24,683 2024
Lambda Theta Phi Latin Fraternity NJ$388,529 Executive Di $39,000 $38,120 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted18th

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 (David Haworth) 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 174 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 18th 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.