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PeerBasis
Compensation Comparability Determination

Overlook Cemetery Association

Executive Director / CEO

EIN 221958498
NJ · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aleksander P Saar, Executive Director / CEO ($16,933) 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 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Aleksander P Saar — reported title “President”, a direct title match to the Executive Director / CEO 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

$689 total compensation of comparable organizations → $72,738 $16,933
$1,75110th
$4,82725th
$14,393Median
$33,70675th
$57,97890th
$16,933This org · 59th
p10$1,751
p25$4,827
p50$14,393
p75$33,706
p90$57,978
$16,933

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
Oxford Cemetery Association PA$162,842 Secretary $24,730 $27,622 2023
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $11,656 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $59,019 2024
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $4,394 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $13,444 2023
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $65,173 2024
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $60,985 2025
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $2,291 2023
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $6,125 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $35,783 2024
Cutchogue Cemetery Association NY$143,463 Superintendent $15,607 $15,342 2024
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $16,149 2024
Herland Forest WA$201,786 President $42,213 $42,330 2023
Bellefontaine Cemetery Society IN$204,089 President $600 $689 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $24,787 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $72,738 2024
Louisiana Scottish Rite Foundation LA$129,490 Executive Dir. $10,435 $12,178 2025
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $23,391 2024
Starr Burying Ground Association CT$124,457 Superintendent $12,000 $12,240 2024
Martinsburg Fairview Cemetery Assoc PA$123,949 Sectreasurer $7,800 $8,462 2024
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,863 2024
Public Cemetery Of Cullman AL$215,326 President $6,000 $7,260 2023
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $55,549 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $15,362 2024
Goshen Cemetery Inc IN$116,781 President $700 $827 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 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 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted56th

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 (Aleksander P Saar) 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 $16,933 is reasonable (approximately the 59th 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.