Allegheny Cemetery Historical Association

Nonprofit profile at a glance

EIN
251383914
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4126821624
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$363,822
Expenses
$298,668
Assets
$2,451,156
Liabilities
$440,608

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DAVID J MICHENER (PRESIDENT/CEO)

Highest reported compensation

  • DAVID J MICHENER (PRESIDENT/CEO): $110,810 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the allegheny cemetery historical association is to provide restoration of historically significant buildings and areas within allegheny cemetery.

What it reported doing in 2024

The purpose of the allegheny cemetery historical association is to provide restoration of historically significant buildings and areas within allegheny cemetery. Our programs include restoration of various historically significant buildings and areas within allegheny cemetery, pittsburgh, pa, including butler street gatehouse, fountain, maintenance complex and soldiers memorial. We also provide educational services in the form of teachers guides, tours, tourbooks, newsletters (including the annual publication of hertiage newsletter), good friday services, foster service, memorial day service and the heritage fest event.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: $118.34 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.9%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 8.21; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 17% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 93.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $280K in reported program spending
  • Leadership: top reported pay $111K · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.