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

Santa Gertrudis Memorial Cemetery Inc

Executive Director / CEO

EIN 742514805
TX · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Garza Jr, Executive Director / CEO ($33,922) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robert Garza Jr — reported title “BOARD MEMBERKEY EMPL”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $66,841 $33,922
$1,59410th
$6,67525th
$16,547Median
$31,00475th
$52,95990th
$33,922This org · 80th
p10$1,594
p25$6,675
p50$16,547
p75$31,004
p90$52,959
$33,922

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 TX 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
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $28,916 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,541 2024
Hillington Crematory NY$222,706 Board Member $22,707 $21,118 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $14,116 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $51,046 2023
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $31,659 2024
Public Cemetery Of Cullman AL$215,326 President $6,000 $6,671 2023
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,631 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $21,495 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $66,841 2024
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $90 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $17,673 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $22,777 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $633 2024
Herland Forest WA$201,786 President $42,213 $38,898 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $14,840 2024
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $13,924 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $16,547 2024
Warwick Cemetery Association NY$267,290 Sec-treas $28,000 $25,294 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $32,882 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $2,105 2023
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,674 2023
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $56,041 2025
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $59,889 2024
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $11,924 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default80th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted83rd
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 (Robert Garza Jr) 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 35 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,922 is reasonable (approximately the 80th 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.