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PeerBasis
Compensation Comparability Determination

Rural Cemetery Assoc Of Hornellsville N Y

Executive Director / CEO

EIN 160618920
NY · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Drumm, Executive Director / CEO ($100) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$267 total compensation of comparable organizations → $73,993 $100
$1,76510th
$5,92825th
$19,564Median
$36,36575th
$58,62590th
$100This org · 0th
p10$1,765
p25$5,928
p50$19,564
p75$36,365
p90$58,625
$100

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $19,564 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $35,046 2024
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $15,414 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $18,318 2024
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $28,000 2024
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,853 2023
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $13,200 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,706 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $37,552 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $32,010 2024
Hillington Crematory NY$222,706 Board Member $22,707 $23,378 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $15,627 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $56,508 2023
Public Cemetery Of Cullman AL$215,326 President $6,000 $7,385 2023
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,913 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $23,795 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $73,993 2024
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $38,400 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $25,214 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $700 2024
Herland Forest WA$201,786 President $42,213 $43,060 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $16,427 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $36,400 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $2,330 2023
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $62,038 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted0th

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 (Thomas Drumm) 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 35 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100 is reasonable (approximately the 0th 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.