Avon Centre Cemetery Association

Nonprofit profile at a glance

EIN
362929365
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Lake Villa, IL, USA
Phone
8472237648
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$86,550
Expenses
$76,735
Assets
$460,140
Liabilities
$9,209

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROBERT KULA (President)

Highest reported compensation

  • WILLIAM McNEILL (Treasurer): $24,925 total reported compensation

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

Overview

Mission

Care, maintenance and installation of graves - a cemetery

What it reported doing in 2025

Care, maintenance and installation of graves - a cemetery assocation

Operating model

Revenue model
Earned-program. 94% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 59
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 75
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 27th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 6; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 32.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 89.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $25K · 6 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 6 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.