Bayside Cemetery Association

Nonprofit profile at a glance

EIN
150241025
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Potsdam, NY, USA
Phone
3152653790
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$190,589
Expenses
$186,199
Assets
$1,254,358
Liabilities
$2,108

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MARK LEE (PRESIDENT)
  • MIRIAM VAN DEUSEN (VICE PRESIDENT)

People named in this filing

  • FRANCIS CAPELLO (TRUSTEE)
  • STANLEY MAINE (TRUSTEE)
  • CORY VARNEY (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The association seeks to offer attractive grounds for interment of caskets and cremains.

What it reported doing in 2024

In 2024, the assn. Maintained the cemeterys 40+ developed acres, performed interments,& sold additional lots.maintenance included, consulting an isa certified arborist to conduct an arboreal survey of the cemeterys 400+ mature trees to guide our care for the trees.the cemetery purchased a new tractor to replace a problematic one along with forks to maintain the leaf composting piles.the assn. Worked to restore the sandstone entrance to the cemetery and fix monuments.major infrastructure improvements were made including the replacement of the roof on the maintenance garage, installation of a security system,& the graveling of the road into our leaf composting area.efforts were also made to stabilize the historic sandstone gatehouse building.these included the inspection of the electrical entrance to the building, analysis of internal circuits and the installation of fans and a heating system to prevent freezing during winter. The property lines were surveyed and marked.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 86.5%; rating input score 87
  • Fundraising efficiency: $75.58 raised per $1 spent on fundraising; rating input score 82; 82nd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 6.74; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 14% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 86.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $161K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.