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PeerBasis
Compensation Comparability Determination

Marilla Cemetery Association Inc

Executive Director / CEO

EIN 160840120
NY · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alan Walker, Executive Director / CEO ($575) against every comparable organization that fit the selection criteria — 23 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: Alan Walker — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$841 total compensation of comparable organizations → $43,694 $575
$1,27710th
$3,29125th
$8,608Median
$15,24575th
$23,22990th
$575This org · 0th
p10$1,277
p25$3,291
p50$8,608
p75$15,245
p90$23,229
$575

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
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $15,519 2024
Mumford Rural Cemetery Association NY$92,598 President $6,000 $6,177 2023
Clinton Cemetery Association Inc NY$109,218 Superintendent $18,000 $18,000 2024
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,932 2023
Woodland Cemetery Association Inc NY$113,572 President $1,900 $1,956 2023
Union Cemetery Association Of OR$115,074 Sec/treasurer $3,600 $3,604 2025
The Farmington Cemetery Association NH$115,306 President $1,200 $1,226 2024
Mt Carmel Cemetery AR$115,425 Assistant Secretary $5,150 $6,595 2023
Goshen Cemetery Inc IN$116,781 President $700 $841 2023
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $14,970 2023
Martinsburg Fairview Cemetery Assoc PA$123,949 Sectreasurer $7,800 $8,608 2024
Starr Burying Ground Association CT$124,457 Superintendent $12,000 $12,451 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,978 2024
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,271 2024
Louisiana Scottish Rite Foundation LA$129,490 Executive Dir. $10,435 $12,388 2025
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $11,751 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,300 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $24,536 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $43,694 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $36,205 2023
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $10,191 2025
Cutchogue Cemetery Association NY$143,463 Superintendent $15,607 $15,607 2024
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $6,231 2024

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), adjusted4th
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 (Alan Walker) 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 23 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $575 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.