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PeerBasis
Compensation Comparability Determination

Longmont Cemetery Association

Executive Director / CEO

EIN 840253840
CO · NTEE Y50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of William Thorvaldson, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$258 total compensation of comparable organizations → $68,667 $6,000
$1,06610th
$2,91925th
$21,811Median
$44,48775th
$53,48390th
$6,000This org · 36th
p10$1,066
p25$2,919
p50$21,811
p75$44,487
p90$53,483
$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 CO 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
Morgan-cemetery Inc NJ$453,986 Trustee $3,000 $2,867 2024
Conservation Burial Inc FL$453,605 Ex Director $48,239 $49,944 2023
Niagara Falls Memorial Park Association NY$452,837 President $70,988 $68,667 2024
Muslim Association Of Northwest WA$445,490 Imam $47,899 $45,906 2024
Arlington Memorial Park Association IL$511,570 Manager $51,718 $53,025 2025
Colonial Cemeteries Inc CT$414,166 President $2,400 $2,480 2023
Grace Terrace Memorial Association CA$531,095 Vice President $30,000 $27,731 2024
Ernst Memorial Cemetery Corporation NJ$402,762 Trustee $1,000 $955 2024
Independent Order Of Odd Fellows WA$542,470 Manager $41,977 $40,231 2024
Miami Memorial Park Inc AZ$549,248 Secretary/tr $52,000 $53,534 2024
The Historic Sharon Burying Ground Inc CT$381,181 Superintendentdirector $3,064 $3,075 2024
Union Hill Cemetery Company PA$377,981 President $600 $659 2023
Cave Hill Heritage Foundation KY$366,472 President/ceo $30,556 $35,142 2024
Sunset Hill Cemetery Association NY$592,893 Manager/secr $63,145 $61,081 2024
Baltimore Cemetery Association Inc MD$594,881 President $2,000 $2,061 2023
St Albans Cemetery Association Inc VT$595,661 Treasurer $3,366 $3,627 2024
Rhoads Mount Mariah Trust IL$335,245 Trustee $6,600 $7,151 2023
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $32,497 2025
Mountain Grove Cemetery-easton Inc CT$323,969 Director $250 $258 2023
Wheaton Cemetery Association IL$633,352 Operating Se $7,240 $7,844 2023
Eden Cemetery Co PA$643,826 Secretary/treasurer $26,825 $29,482 2023
Six Oaks Cemetery Inc SC$650,352 President-csa $14,229 $15,890 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default36th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted36th

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 (William Thorvaldson) 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 22 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 36th 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.