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PeerBasis
Compensation Comparability Determination

Mountain Grove Cemetery-easton Inc

Executive Director / CEO

EIN 061605949
CT · NTEE Y50
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of John F Fallon, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: John F Fallon — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $66,452 $250
$1,32810th
$2,87625th
$17,147Median
$33,40875th
$45,98890th
$250This org · 4th
p10$1,328
p25$2,876
p50$17,147
p75$33,408
p90$45,988
$250

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
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $31,449 2025
Rhoads Mount Mariah Trust IL$335,245 Trustee $6,600 $6,920 2023
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $35,946 2024
Cave Hill Heritage Foundation KY$366,472 President/ceo $30,556 $34,008 2024
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $12,356 2024
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,735 2023
Union Hill Cemetery Company PA$377,981 President $600 $638 2023
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $26,211 2024
The Historic Sharon Burying Ground Inc CT$381,181 Superintendentdirector $3,064 $2,976 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $17,147 2024
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $14,428 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $18,314 2024
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $93 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $32,807 2024
Ernst Memorial Cemetery Corporation NJ$402,762 Trustee $1,000 $925 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,597 2024
Colonial Cemeteries Inc CT$414,166 President $2,400 $2,400 2023
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $35,152 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $29,965 2024
Hillington Crematory NY$222,706 Board Member $22,707 $21,884 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $14,628 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $52,897 2023
Muslim Association Of Northwest WA$445,490 Imam $47,899 $44,426 2024
Niagara Falls Memorial Park Association NY$452,837 President $70,988 $66,452 2024
Conservation Burial Inc FL$453,605 Ex Director $48,239 $48,332 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2023 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted4th

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 (John F Fallon) 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 13, 2026, comparing compensation against 27 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250 is reasonable (approximately the 4th 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 13, 2026.