Alexandria Cemetery Company

Nonprofit profile at a glance

EIN
610482350
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Alexandria, KY, USA
Phone
8596359975
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$196,927
Expenses
$137,630
Assets
$1,210,113
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • TERRY SAYLOR (PRESIDENT)

Highest reported compensation

  • VICTOR STEFFEN (TREASURER): $1,800 total reported compensation
  • NANCY STEFFEN (BOARD MEMBER): $1,200 total reported compensation
  • ADDISON BURNS (SECRETARY): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cemetery operation

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 8.79; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 48.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $2K · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.