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PeerBasis
Compensation Comparability Determination

Care And Maintenance Trust Fund Of Six

Executive Director / CEO

EIN 562252954
SC · NTEE Y50
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Charles Bennet, Executive Director / CEO ($14,229) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$87 total compensation of comparable organizations → $64,090 $14,229
$1,68810th
$6,39725th
$15,866Median
$30,35675th
$51,39190th
$14,229This org · 45th
p10$1,688
p25$6,397
p50$15,866
p75$30,356
p90$51,391
$14,229

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 SC 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
Herland Forest WA$201,786 President $42,213 $37,297 2023
Bellefontaine Cemetery Society IN$204,089 President $600 $607 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $21,840 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $64,090 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $31,529 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $2,019 2023
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $20,610 2024
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $53,735 2025
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,523 2024
Public Cemetery Of Cullman AL$215,326 President $6,000 $6,397 2023
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $57,424 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $48,945 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $13,535 2024
Hillington Crematory NY$222,706 Board Member $22,707 $20,249 2023
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $3,872 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $52,002 2024
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $10,270 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $27,726 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $32,526 2024
Overlook Cemetery Association NJ$169,286 President $16,933 $14,920 2023
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,478 2024
Oxford Cemetery Association PA$162,842 Secretary $24,730 $24,337 2023
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $30,356 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $11,846 2023
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $87 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default45th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Charles Bennet) 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 13, 2026, comparing compensation against 33 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,229 is reasonable (approximately the 45th 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 13, 2026.