Arlington Memorial Gardens Association Inc
Nonprofit profile at a glance
- EIN
- 310599107
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Cincinnati, OH, USA
- Phone
- 5135217003
- Rating confidence
- Limited
Reported finances
- Revenue
- $5,120,388
- Expenses
- $4,589,836
- Assets
- $22,409,752
- Liabilities
- $11,349,286
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DANIEL APPLEGATE (PRESIDENT)
Highest reported compensation
- DANIEL APPLEGATE (PRESIDENT): $170,125 total reported compensation
- KATHLEEN DELAURA (CHAIRWOMAN): $7,800 total reported compensation
- CLIFFORD MUELLER (TREASURER): $6,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association operates a cemetery
Operating model
- Revenue model
- Investment-supported. 79% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 67
- Accountability: 18
- Sustainability: 59
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.4%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 4.88; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 4.5%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $170K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 11 of 11 current checks pass
- Schedules: 4 filed schedules · includes executive pay and related organizations
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Operating margin scored 56/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.