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PeerBasis
Compensation Comparability Determination

Harmony Cemetery Corporation

Executive Director / CEO

EIN 260203063
MA · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Bogdan, Executive Director / CEO ($2,995) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $43,937 $2,995
$1,28110th
$2,02625th
$7,626Median
$15,46875th
$24,38990th
$2,995This org · 32nd
p10$1,281
p25$2,026
p50$7,626
p75$15,468
p90$24,389
$2,995

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 MA 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
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,278 2024
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $11,816 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,308 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $24,672 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $43,937 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $36,407 2023
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $15,053 2023
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $10,248 2025
St James Cemetery Association PA$63,587 President $250 $277 2024
Hurley Cemetery Association NY$62,270 President/treas $8,000 $8,282 2023
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,970 2023
New Woodstock Cemetery Association NY$57,949 Trustee, Sexton $2,000 $2,011 2024
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $5,133 2024
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,525 2024
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $21,841 2024
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $2,070 2023
Mumford Rural Cemetery Association NY$92,598 President $6,000 $6,211 2023
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,884 2024
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $15,606 2024
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $12,401 2024
Marilla Cemetery Association Inc NY$99,787 President $575 $578 2024
Clinton Cemetery Association Inc NY$109,218 Superintendent $18,000 $18,100 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted32nd

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 (David Bogdan) 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 22 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,995 is reasonable (approximately the 32nd 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.