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PeerBasis
Compensation Comparability Determination

Colonial Memorial Park Association

Executive Director / CEO

EIN 210429255
NJ · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gioan Ha, Executive Director / CEO ($18,539) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gioan Ha — 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

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$101 total compensation of comparable organizations → $74,887 $18,539
$1,01410th
$3,54525th
$21,730Median
$36,82275th
$59,69090th
$18,539This org · 47th
p10$1,014
p25$3,545
p50$21,730
p75$36,822
p90$59,690
$18,539

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 NJ 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
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $15,600 2024
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $28,338 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $19,800 2024
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,875 2023
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $101 2024
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $13,359 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $35,470 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,727 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $38,005 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $32,397 2024
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $38,864 2024
Hillington Crematory NY$222,706 Board Member $22,707 $23,660 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $15,815 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $57,190 2023
Public Cemetery Of Cullman AL$215,326 President $6,000 $7,474 2023
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,948 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $24,082 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $74,887 2024
Mountain Grove Cemetery-easton Inc CT$323,969 Director $250 $270 2023
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $34,001 2025
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $25,519 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $709 2024
Herland Forest WA$201,786 President $42,213 $43,580 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $16,626 2024
Rhoads Mount Mariah Trust IL$335,245 Trustee $6,600 $7,482 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default47th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted44th

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 (Gioan Ha) 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 34 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,539 is reasonable (approximately the 47th 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.