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PeerBasis
Compensation Comparability Determination

Icd Medical Premium Plan

Executive Director / CEO

EIN 205770143
IN · NTEE Y43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Bacino, Executive Director / CEO ($9,600) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$234 total compensation of comparable organizations → $287,199 $9,600
$86410th
$1,34525th
$3,116Median
$13,28375th
$18,94390th
$9,600This org · 67th
p10$864
p25$1,345
p50$3,116
p75$13,283
p90$18,943
$9,600

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 IN 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
New Deal Lodge Inc NY$41,563 Chairman/pre $6,000 $4,994 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $15,339 2024
Washington Teachers Union Option 2 DC$37,768 Chairperson $2,198 $1,777 2024
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,236 2023
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $284 2025
Adrian Retiree Health Benefit MI$36,755 Veba Committ $7,400 $7,035 2024
Royal Arch Masons Of California CA$35,895 Recorder $16,146 $13,221 2023
Pennichuck Water Works Inc NH$35,406 Chief Executive Officer $15,838 $13,470 2024
Employee Contribution Veba Trust CA$44,869 Cfo, Pepperdine University $36,961 $29,397 2024
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,372 2024
Nebraska Methodist Health System NE$45,480 Pres & Ceo Nebr Methodist $281,592 $287,199 2023
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $922 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $806 2025
Pocono Health System Medical PA$46,304 President $16,860 $15,486 2024
Ancient Free & Accepted Masons CT$33,660 Secretary $1,800 $1,554 2024
Kn Consultants Ltd NY$46,804 Executive Director $12,000 $9,988 2024
Maplewood Cemetery NH$32,187 Secretary And Director $2,061 $1,805 2023
Ohio School Boards Association OH$30,871 Trustee $82,579 $80,559 2024
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $10,264 2024
Macedonia Church Cemetery Trust Fund AR$30,344 Trustee/secretary $1,100 $1,138 2024
Maxus Retirees Modified Medical Benefits TX$50,882 Committee Member $4,000 $3,685 2024
Euclid Health Trust OH$52,173 Trustee $16,050 $15,658 2024
Fraternal Order Of Eagles 3730 Auxiliary MO$52,914 Secretary $1,319 $1,253 2025
Lutheran Cemetery Association WI$53,088 Sectreas $9,000 $8,434 2025
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,215 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted64th

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 (Cynthia Bacino) 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 36 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,600 is reasonable (approximately the 67th 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.