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PeerBasis
Compensation Comparability Determination

Ballston Spa Cemetery Association Inc

Executive Director / CEO

EIN 140486115
NY · NTEE Y52Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donna Shorkey, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $1,532,793 $2,400
$2,05510th
$6,00525th
$15,113Median
$38,18075th
$66,67690th
$2,400This org · 13th
p10$2,055
p25$6,005
p50$15,113
p75$38,180
p90$66,676
$2,400

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fraternal Order Of EaglesCA $202,792$5,159 990
Herland ForestWA $201,786$43,060 990
Southern Connecticut District RoofersCT $202,988$49,365 990
Care And Maintenance Trust Fund Of SixSC $201,644$19,448 990
Berryville Moose Lodge 2139 Loyal Order Of MooseVA $201,497$41,672 990
Linville Haile Water System IncLA $203,428$23,397 990
Bellefontaine Cemetery SocietyIN $204,089$21,998 990
Benevolent And Protective Order Of ElksFL $200,491$14,812 990
Lw Sewer CompanyMO $200,481$14,065 990
Jewish Cemetery Association Of GreaterCT $204,847$25,214 990
Cloquet Lodge 1274 Loyal Order Of MooseMN $204,882$11,372 990
Voluntary Benefits Plan For RetiredOH $205,411$42,562 990
Henry's Fork Groundwater DistrictID $205,459$7,240 990
Wayne D Clark Aerie 4488VA $199,060$27,205 990
Fraternal Order Of EaglesVT $205,841$12,375 990
Seafarers California LlcMD $197,703$147,140 990
Coventry-west Greenwich Lodge #2285 Of The BpoeRI $196,664$4,238 990
Northwest Florida Defense CoalitionFL $208,353$59,376 990
Brenham Cemetery AssociationTX $208,612$73,993 990
Ufcw Northern California Meat JointCA $195,870$16,818 990
Athens Rural Cemetery AssociationNY $195,490$13,715 990
Wcribma - VebaMA $209,745$113,847 990
Chico-leland Stanford Masonic Temple AssociationCA $210,124$20,362 990
1199 Seiugreater New York Job SecurityNY $193,732$28,559 990
Cutler Cremation Company IncNY $192,571$36,400 990

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 NY 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted13th

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 (Donna Shorkey) 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 178 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 13th 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). 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.