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PeerBasis
Compensation Comparability Determination

Claggett Cemetery Corporation

Executive Director / CEO

EIN 936026250
OR · NTEE Y50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Daniel Lindquist, Executive Director / CEO ($12,000) 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 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Lindquist — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$268 total compensation of comparable organizations → $42,516 $12,000
$95610th
$1,31825th
$2,757Median
$11,05575th
$23,60090th
$12,000This org · 77th
p10$956
p25$1,318
p50$2,757
p75$11,055
p90$23,600
$12,000

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 OR 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
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $1,078 2024
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,758 2024
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,604 2024
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $2,004 2023
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $21,134 2024
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,476 2024
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $4,967 2024
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $332 2025
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,615 2023
New Woodstock Cemetery Association NY$57,949 Trustee, Sexton $2,000 $1,946 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $17,934 2024
Hurley Cemetery Association NY$62,270 President/treas $8,000 $8,014 2023
St James Cemetery Association PA$63,587 President $250 $268 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $942 2025
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $9,916 2025
Hopewell Cemetery AL$69,049 Secretary $29,414 $35,229 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $42,516 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $23,874 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,265 2024
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $11,434 2023
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,237 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,898 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default77th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted77th

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 (Daniel Lindquist) 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 $12,000 is reasonable (approximately the 77th 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.