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PeerBasis
Compensation Comparability Determination

Public Cemetery Of Cullman

Executive Director / CEO

EIN 630364253
AL · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas J Hagan, Executive Director / CEO ($6,000) 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 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thomas J Hagan — reported title “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

$81 total compensation of comparable organizations → $60,114 $6,000
$1,58410th
$9,63325th
$15,894Median
$29,57375th
$48,20390th
$6,000This org · 24th
p10$1,584
p25$9,633
p50$15,894
p75$29,573
p90$48,203
$6,000

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 AL 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
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,366 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $19,331 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $45,909 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $12,696 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $60,114 2024
Hillington Crematory NY$222,706 Board Member $22,707 $18,993 2023
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $20,485 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $569 2024
Herland Forest WA$201,786 President $42,213 $34,983 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $13,346 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $26,006 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $30,508 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,386 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $29,573 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $1,894 2023
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $50,401 2025
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $53,862 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $28,473 2024
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $3,632 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $48,776 2024
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $9,633 2024
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $81 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $15,894 2024
Overlook Cemetery Association NJ$169,286 President $16,933 $13,994 2023
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $12,522 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted24th

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 (Thomas J Hagan) 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 33 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 24th 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.