Bayside Cemetery Association
Nonprofit profile at a glance
- EIN
- 390154360
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-EZ 2019
- Location
- Sturgeon Bay, WI, USA
- Phone
- 9207435322
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $108,591
- Expenses
- $129,217
- Assets
- $637,063
- Liabilities
- $1,764
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- ROBERT WOLTER (PRESIDENT)
Highest reported compensation
- LAURA TICE (TREASURER): $3,361 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
What it reported doing in 2025
Maintenance and upkeep of cemetery
Operating model
- Revenue model
- Earned-program. 88% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 40
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.8%; rating input score 46
- Program expense ratio: 42.6%; rating input score 43
- 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 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: -19%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 4.93; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 2.6%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 14% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 45.8% of revenue deployed · 42.6% of spending went to programs
- Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $3K · 7 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- Moderate — Financial Efficiency: Program expense ratio scored 43/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Operating margin scored 12/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.