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PeerBasis
Compensation Comparability Determination

Stratford Corporation

Executive Director / CEO

EIN 340819803
OH · NTEE Y11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kevan Brown, Executive Director / CEO ($85,805) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$77 total compensation of comparable organizations → $143,215 $85,805
$50010th
$1,52125th
$5,044Median
$14,24375th
$34,82190th
$85,805This org · 96th
p10$500
p25$1,521
p50$5,044
p75$14,243
p90$34,821
$85,805

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 OH 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
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,361 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $11,345 2025
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,608 2024
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,113 2024
West Lambert Water Association MS$75,064 Secretary $14,528 $15,277 2025
St Augusta Firefighters Relief MN$71,550 President $100 $96 2024
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $98,219 2024
Washington Lodge 17 Fop PA$70,323 President $595 $592 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $10,291 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,139 2024
Hayes Lemmerz Non-union Retiree IL$69,654 Chairperson $4,000 $3,811 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $21,486 2023
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $5,569 2025
Walnut Grove Cemetery OH$77,574 President $447 $472 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $38,264 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $31,706 2023
Law Enforcement Alliance Of CT$68,743 President $2,500 $2,272 2024
Orchard Grove Cemetery Association ME$68,664 Member At Large $3,775 $3,663 2024
Charture Institute WY$78,721 Executive Di $60,000 $62,266 2024
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $8,925 2025
Benevolent & Protective Order Of Elks Lodge 1318 SC$67,575 Riverpark Assistant $15,000 $14,775 2025
Jernberg Steelworkers Retiree Health PA$79,448 Committee Member $1,000 $966 2024
Grand Order Of The Eastern Star Of Virginia Pha VA$67,327 Grand Secretary $6,350 $6,118 2023
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $13,110 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $52,272 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 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.

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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Kevan Brown) 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 80 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,805 is reasonable (approximately the 96th 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.