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PeerBasis
Compensation Comparability Determination

Walnut Grove Cemetery

Executive Director / CEO

EIN 344436432
OH · NTEE Y52Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dave Mayer, Executive Director / CEO ($447) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dave Mayer — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$73 total compensation of comparable organizations → $135,521 $447
$49010th
$1,38525th
$4,426Median
$13,64575th
$35,48490th
$447This org · 8th
p10$490
p25$1,385
p50$4,426
p75$13,645
p90$35,484
$447

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
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $5,270 2025
Charture Institute WY$78,721 Executive Di $60,000 $58,921 2024
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $92,942 2024
Jernberg Steelworkers Retiree Health PA$79,448 Committee Member $1,000 $914 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $12,405 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $49,464 2024
West Lambert Water Association MS$75,064 Secretary $14,528 $14,456 2025
Deming Water Association WA$80,750 President $500 $411 2024
Blackduck Volunteer Fireman's MN$81,347 President $449 $419 2023
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,468 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $81,195 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,181 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $10,735 2025
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,053 2024
St Augusta Firefighters Relief MN$71,550 President $100 $90 2024
Rockville Firemens Relief Association MN$83,987 President $200 $181 2024
Washington Lodge 17 Fop PA$70,323 President $595 $560 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $9,738 2023
Ivanhoe Firemens Relief Association MN$85,281 Gambling Man $11,695 $10,597 2024
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,078 2024
Hayes Lemmerz Non-union Retiree IL$69,654 Chairperson $4,000 $3,606 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $20,332 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $36,208 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $30,002 2023
Law Enforcement Alliance Of CT$68,743 President $2,500 $2,149 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 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 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 default8th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted8th

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 (Dave Mayer) 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 83 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $447 is reasonable (approximately the 8th 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.