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

Bellefontaine Cemetery Society

Executive Director / CEO

EIN 350172191
IN · NTEE Y50
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Julie Valier, Executive Director / CEO ($600) 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 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$86 total compensation of comparable organizations → $63,403 $600
$2,14710th
$10,44825th
$16,230Median
$30,90075th
$50,53790th
$600This org · 3rd
p10$2,147
p25$10,448
p50$16,230
p75$30,900
p90$50,537
$600

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 IN 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
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $21,605 2024
Herland Forest WA$201,786 President $42,213 $36,897 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $14,076 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $63,403 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $20,389 2024
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,496 2024
Public Cemetery Of Cullman AL$215,326 President $6,000 $6,328 2023
Cutler Cremation Company Inc NY$192,571 President $36,400 $31,190 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $1,997 2023
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $48,420 2023
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $53,159 2025
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $13,390 2024
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $56,808 2024
Hillington Crematory NY$222,706 Board Member $22,707 $20,032 2023
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $3,831 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $51,444 2024
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $10,160 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $27,429 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $32,177 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,462 2024
Overlook Cemetery Association NJ$169,286 President $16,933 $14,760 2023
Oxford Cemetery Association PA$162,842 Secretary $24,730 $24,076 2023
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $30,030 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $11,719 2023
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $86 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted3rd

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 (Julie Valier) 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 10, 2026, comparing compensation against 34 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $600 is reasonable (approximately the 3rd 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 10, 2026.