Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Martinsburg Fairview Cemetery Assoc

Executive Director / CEO

EIN 231573422
PA · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shirley Stoltz, Executive Director / CEO ($7,800) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$521 total compensation of comparable organizations → $54,401 $7,800
$1,07610th
$3,85525th
$8,513Median
$14,08375th
$17,22590th
$7,800This org · 50th
p10$1,076
p25$3,855
p50$8,513
p75$14,083
p90$17,225
$7,800

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
Starr Burying Ground Association CT$124,457 Superintendent $12,000 $11,283 2024
Louisiana Scottish Rite Foundation LA$129,490 Executive Dir. $10,435 $11,225 2025
Goshen Cemetery Inc IN$116,781 President $700 $762 2023
Mt Carmel Cemetery AR$115,425 Assistant Secretary $5,150 $5,976 2023
The Farmington Cemetery Association NH$115,306 President $1,200 $1,111 2024
Union Cemetery Association Of OR$115,074 Sec/treasurer $3,600 $3,266 2025
Woodland Cemetery Association Inc NY$113,572 President $1,900 $1,772 2023
Clinton Cemetery Association Inc NY$109,218 Superintendent $18,000 $16,310 2024
Cutchogue Cemetery Association NY$143,463 Superintendent $15,607 $14,142 2024
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $5,646 2024
Marilla Cemetery Association Inc NY$99,787 President $575 $521 2024
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $14,063 2024
Mumford Rural Cemetery Association NY$92,598 President $6,000 $5,597 2023
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $12,392 2023
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,281 2023
Oxford Cemetery Association PA$162,842 Secretary $24,730 $25,460 2023
Overlook Cemetery Association NJ$169,286 President $16,933 $15,608 2023
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $10,744 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $54,401 2024
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $4,051 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 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 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted50th

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 (Shirley Stoltz) 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 20 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,800 is reasonable (approximately the 50th 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.