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PeerBasis
Compensation Comparability Determination

Maplewood Cemetery

Executive Director / CEO

EIN 593825323
NH · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristin Lewis Savage, Executive Director / CEO ($2,061) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristin Lewis Savage — reported title “Secretary and Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$324 total compensation of comparable organizations → $328,005 $2,061
$94710th
$1,67125th
$10,519Median
$16,45275th
$62,47990th
$2,061This org · 35th
p10$947
p25$1,671
p50$10,519
p75$16,452
p90$62,479
$2,061

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 NH 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
Ohio School Boards Association OH$30,871 Trustee $82,579 $92,006 2024
Ancient Free & Accepted Masons CT$33,660 Secretary $1,800 $1,775 2024
Macedonia Church Cemetery Trust Fund AR$30,344 Trustee/secretary $1,100 $1,300 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $921 2025
Pennichuck Water Works Inc NH$35,406 Chief Executive Officer $15,838 $15,384 2024
Royal Arch Masons Of California CA$35,895 Recorder $16,146 $15,099 2023
Adrian Retiree Health Benefit MI$36,755 Veba Committ $7,400 $8,035 2024
Washington Teachers Union Option 2 DC$37,768 Chairperson $2,198 $2,029 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $17,519 2024
Jacobs Evangelical Lutheran Cemetery Inc PA$26,019 Chairman $9,884 $10,675 2023
Erie County Association Of Chiefs Of Police Inc NY$24,686 President $300 $330 2021
Icd Medical Premium Plan IN$40,135 Trustee $9,600 $10,964 2023
Los Arcos Rhf Housing Inc CA$23,519 President/ceo $76,739 $69,705 2024
New Deal Lodge Inc NY$41,563 Chairman/pre $6,000 $5,703 2024
Desoto Lodge #299 Free & Accepted Masons TN$21,703 Secretary $9,240 $10,519 2023
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,554 2023
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $324 2025
Employee Contribution Veba Trust CA$44,869 Cfo, Pepperdine University $36,961 $33,573 2024
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,567 2024
Nebraska Methodist Health System NE$45,480 Pres & Ceo Nebr Methodist $281,592 $328,005 2023
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $1,053 2024
Pocono Health System Medical PA$46,304 President $16,860 $17,686 2024
Kn Consultants Ltd NY$46,804 Executive Director $12,000 $11,407 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default35th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted30th

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 (Kristin Lewis Savage) 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 23 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,061 is reasonable (approximately the 35th 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.