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PeerBasis
Compensation Comparability Determination

Catholic Cemeteries Of Waterloo

Executive Director / CEO

EIN 420165873
IA · NTEE Y52Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Miller, Executive Director / CEO ($48,374) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Douglas Miller — reported title “SUPERINTENDE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$83 total compensation of comparable organizations → $1,264,982 $48,374
$1,39610th
$4,22025th
$12,721Median
$34,82175th
$71,29790th
$48,374This org · 82nd
p10$1,396
p25$4,220
p50$12,721
p75$34,821
p90$71,297
$48,374

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 IA 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
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $83 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $16,146 2024
Woodbridge Pba Local #38 Inc NJ$251,255 President $7,000 $5,877 2023
Cost Of Living Fund Of Local 274 NJ$250,755 Trustee $130,484 $103,658 2025
Center Valley Mutual Fire Insurance Co PA$259,036 President $10,840 $9,873 2024
Nj State Parole Officers Pba Local #326 NJ$260,065 President $2,800 $2,283 2024
Gardner Chamber Of Commerce Inc KS$249,138 President/ceo $83,798 $82,681 2024
The Dalles Lodge No 2075 Loyal Order Of Moose OR$249,125 Administrator $17,800 $14,708 2025
Putnam County Convention & Visitors WV$249,104 Executive Di $50,000 $49,443 2024
Nanticoke Aerie No 834 Fraternal Order Of Eagles PA$248,010 Secretary $18,970 $17,277 2024
Local 305 Npmhu Welfare Benefit Trust VA$261,618 Trustee $10,000 $8,818 2024
Rockford Police Relief Association IL$261,632 President $1,010 $907 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $28,923 2024
Natick Bpoe #1425 MA$247,339 Clerk $6,865 $5,489 2025
Veovera Software Organization CA$262,483 President $9,594 $7,566 2024
Benevolent & Protective Order Of Elks Lodge 1106 PA$262,556 Secretary $3,800 $3,372 2025
Stroud Township Volunteer Fire PA$246,665 Secretary $2,400 $2,186 2024
Fraternal Order Of Police - MD$263,341 Controller $22,800 $20,042 2023
Policemen's Benevolent Association NJ$246,073 President $2,000 $1,631 2024
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $12,721 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $80,696 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $15,117 2024
Philadelphia Area Cooperative Alliance PA$265,954 Operations Coordinator (Thru May) $34,786 $31,682 2024
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $23,108 2024
Benevolent & Protective Order Of Elks #2166 FL$267,615 Secretary $7,000 $5,851 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default82nd
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted74th

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 (Douglas Miller) 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 199 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,374 is reasonable (approximately the 82nd 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.