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PeerBasis
Compensation Comparability Determination

Jacobs Evangelical Lutheran Cemetery Inc

Executive Director / CEO

EIN 200197327
PA · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of G Wade Kennedy, Executive Director / CEO ($9,884) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: G Wade Kennedy — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$305 total compensation of comparable organizations → $85,190 $9,884
$99310th
$1,49225th
$7,440Median
$14,24475th
$45,21390th
$9,884This org · 60th
p10$993
p25$1,492
p50$7,440
p75$14,244
p90$45,213
$9,884

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 PA 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
Erie County Association Of Chiefs Of Police Inc NY$24,686 President $300 $305 2021
Los Arcos Rhf Housing Inc CA$23,519 President/ceo $76,739 $64,541 2024
Desoto Lodge #299 Free & Accepted Masons TN$21,703 Secretary $9,240 $9,739 2023
Macedonia Church Cemetery Trust Fund AR$30,344 Trustee/secretary $1,100 $1,204 2024
Ohio School Boards Association OH$30,871 Trustee $82,579 $85,190 2024
Maplewood Cemetery NH$32,187 Secretary And Director $2,061 $1,908 2023
Pennichuck Water Works Inc NH$19,590 Chief Executive Officer $15,838 $14,244 2024
Benevolent & Protective Order Of Elks Of The Usa AZ$18,790 Director/secretary $1,468 $1,340 2025
Ancient Free & Accepted Masons CT$33,660 Secretary $1,800 $1,643 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $852 2025
Pennichuck Water Works Inc NH$35,406 Chief Executive Officer $15,838 $14,244 2024
Royal Arch Masons Of California CA$35,895 Recorder $16,146 $13,981 2023
Adrian Retiree Health Benefit MI$36,755 Veba Committ $7,400 $7,440 2024
Washington Teachers Union Option 2 DC$37,768 Chairperson $2,198 $1,879 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $16,221 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted53rd

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 (G Wade Kennedy) 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 15 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,884 is reasonable (approximately the 60th 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.