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

Cave Hill Heritage Foundation

Executive Director / CEO

EIN 562498254
KY · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gwen Mooney, Executive Director / CEO ($30,556) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$84 total compensation of comparable organizations → $59,706 $30,556
$67710th
$2,49325th
$15,407Median
$32,29775th
$45,03490th
$30,556This org · 72nd
p10$677
p25$2,493
p50$15,407
p75$32,297
p90$45,034
$30,556

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 KY 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
Union Hill Cemetery Company PA$377,981 President $600 $574 2023
The Historic Sharon Burying Ground Inc CT$381,181 Superintendentdirector $3,064 $2,674 2024
Rhoads Mount Mariah Trust IL$335,245 Trustee $6,600 $6,218 2023
Ernst Memorial Cemetery Corporation NJ$402,762 Trustee $1,000 $831 2024
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $28,256 2025
Mountain Grove Cemetery-easton Inc CT$323,969 Director $250 $224 2023
Colonial Cemeteries Inc CT$414,166 President $2,400 $2,156 2023
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $32,297 2024
Muslim Association Of Northwest WA$445,490 Imam $47,899 $39,916 2024
Niagara Falls Memorial Park Association NY$452,837 President $70,988 $59,706 2024
Conservation Burial Inc FL$453,605 Ex Director $48,239 $43,426 2023
Morgan-cemetery Inc NJ$453,986 Trustee $3,000 $2,493 2024
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $11,102 2024
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,559 2023
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $23,550 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $15,407 2024
Longmont Cemetery Association CO$467,774 President $6,000 $5,217 2025
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $12,964 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $16,455 2024
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $84 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $29,477 2024
Arlington Memorial Park Association IL$511,570 Manager $51,718 $46,106 2025
Grace Terrace Memorial Association CA$531,095 Vice President $30,000 $24,112 2024
Independent Order Of Odd Fellows WA$542,470 Manager $41,977 $34,981 2024
Miami Memorial Park Inc AZ$549,248 Secretary/tr $52,000 $46,548 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default72nd
Total compensation (D + F), as reported (no adjustments)72nd
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 (Gwen Mooney) 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 25 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,556 is reasonable (approximately the 72nd 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.