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PeerBasis
Compensation Comparability Determination

Pennville Ioof Twin Hills Cemetery

Executive Director / CEO

EIN 920918024
IN · NTEE Y50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Cash, Executive Director / CEO ($13,390) 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 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Doug Cash — reported title “MEMBER”, 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

$86 total compensation of comparable organizations → $63,403 $13,390
$1,51210th
$5,83425th
$16,764Median
$30,61075th
$50,23490th
$13,390This org · 40th
p10$1,512
p25$5,834
p50$16,764
p75$30,610
p90$50,234
$13,390

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 IN 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
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $48,420 2023
Hillington Crematory NY$222,706 Board Member $22,707 $20,032 2023
Public Cemetery Of Cullman AL$215,326 President $6,000 $6,328 2023
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,496 2024
Chevra Kadisha Of Alliance NJ$213,934 Director $24,082 $20,389 2024
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $27,429 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $63,403 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $32,177 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,462 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $21,605 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $600 2024
Herland Forest WA$201,786 President $42,213 $36,897 2023
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $14,076 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $31,190 2024
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $30,030 2024
Elmwood Cemetery Company IL$190,632 Treasurer $2,081 $1,997 2023
Miami Cemetery Assn OH$188,773 Superintendent $54,328 $53,159 2025
Sedona Community Cemetery Association AZ$187,616 Secretary $62,292 $56,808 2024
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $86 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $16,764 2024
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $3,831 2024
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $51,444 2024
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $10,160 2024
Fernwood Cemetery Association NJ$263,381 President/superintendent $15,600 $13,208 2024
Colonial Memorial Park Association NJ$265,207 Trustee $18,539 $15,696 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default40th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted40th

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 (Doug Cash) 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 $13,390 is reasonable (approximately the 40th 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.