Executive Director / CEO
This analysis benchmarks the total compensation of Josh Bolling, Executive Director / CEO ($54,328) 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 94th percentile of comparable organizationsabove the 90th percentile — board review recommended
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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Total revenue | Total comp | Source |
|---|---|---|---|---|
| Sedona Community Cemetery Association | AZ | $187,616 | $58,058 | 990 |
| Elmwood Cemetery Company | IL | $190,632 | $2,041 | 990 |
| Cutler Cremation Company Inc | NY | $192,571 | $31,877 | 990 |
| Eureka Cemetery & Mausoleum Assn | OR | $179,008 | $3,915 | 990 |
| Indiana Funeral Education Foundation Inc | IN | $178,450 | $52,576 | 990 |
| The Cemetery Association Of The Jewish | NJ | $177,465 | $10,384 | 990 |
| Care And Maintenance Trust Fund Of Six | SC | $201,644 | $17,031 | 990 |
| Herland Forest | WA | $201,786 | $37,709 | 990 |
| Bellefontaine Cemetery Society | IN | $204,089 | $19,265 | 990 |
| Jewish Cemetery Association Of Greater | CT | $204,847 | $22,081 | 990 |
| Overlook Cemetery Association | NJ | $169,286 | $19,598 | 990 |
| Brenham Cemetery Association | TX | $208,612 | $64,798 | 990 |
| Chevra Kadisha Of Alliance | NJ | $213,934 | $20,838 | 990 |
| Oxford Cemetery Association | PA | $162,842 | $24,606 | 990 |
| Steere Family Ri Historical Cemetery #29 | RI | $214,803 | $2,551 | 990 |
| Public Cemetery Of Cullman | AL | $215,326 | $6,468 | 990 |
| Mount Lawn Cemetery Association Inc | NC | $218,536 | $49,485 | 990 |
| Pennville Ioof Twin Hills Cemetery | IN | $219,726 | $13,684 | 990 |
| Acton Cemetery Inc | TX | $155,556 | $11,977 | 990 |
| Hillington Crematory | NY | $222,706 | $20,472 | 990 |
| Broad Run Baptist Cemetery Association | WV | $147,810 | $5,457 | 990 |
| Greensprings Natural Cemetary Association | NY | $230,716 | $28,032 | 990 |
| Santa Gertrudis Memorial Cemetery Inc | TX | $231,507 | $32,886 | 990 |
| Cutchogue Cemetery Association | NY | $143,463 | $13,668 | 990 |
| Trice Hill Cemetery Assoc | OK | $234,249 | $1,494 | 990 |
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 OH 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 94th |
| Total compensation (D + F), as reported (no adjustments) | 94th |
| Reportable pay only (column D), adjusted | 94th |
| All sources (D + E + F), adjusted | 85th |
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.
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
Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). 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.