Belle Passi Cemetery Association of Woodburn

Nonprofit profile at a glance

EIN
930350451
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Woodburn, OR, USA
Phone
5039811447
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$257,740
Expenses
$167,305
Assets
$673,280
Liabilities
$13,042

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

Leadership & pay

6 people listed

Executive titles in this filing

  • LLOYD D ASHLAND (PRESIDENT)

People named in this filing

  • DALE COLEMAN (BOARD MEMBER)
  • MARYBETH CORNWELL (BOARD MEMBER)
  • CINDY THOMAS (BOARD MEMBER)

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

At belle passi cemetery, we are dedicated to honoring and caring for the memory of those laid to rest within our grounds. Our mission is rooted in compassion and respect, as we strive to provide: compassionate care: we are committed to the thoughtful stewardship of the deceased and their final resting places, ensuring that every grave is treated with dignity and reverence. Honoring legacy: we deeply value the stories and memories of those interred in our cemetery, striving to honor their lives through our actions and memorial practices. Cultural preservation: we focus on safeguarding the historic and cultural signifcance of belle passi cemetery, recognizing its role in our community's heritage and collective memory. Respectful environment: we aim to create a serene and dignifed space where visitors can reflect, remember, and find solace, fostering an atmosphere of peace and respect. Public education: we are committed to sharing the rich history of our pioneer cemetery with the communit

What it reported doing in 2024

At belle passi cemetery, we are dedicated to honoring and caring for the memory of those laid to rest within our grounds. Our mission is rooted in compassion and respect, as we strive to provide: compassionate care: we are committed to the thoughtful stewardship of the deceased and their final resting places, ensuring that every grave is treated with dignity and reverence. Honoring legacy: we deeply value the stories and memories of those interred in our cemetery, striving to honor their lives through our actions and memorial practices. Cultural preservation: we focus on safeguarding the historic and cultural signifcance of belle passi cemetery, recognizing its role in our community's heritage and collective memory. Respectful environment: we aim to create a serene and dignifed space where visitors can reflect, remember, and find solace, fostering an atmosphere of peace and respect. Public education: we are committed to sharing the rich history of our pioneer cemetery with the community, offering educational opportunities that illuminate its cultural importance. Community partnership: we believe in building strong connections with our local community, working together to support one another and enhance the experience of all who visit. Together, we nurture a space of remembrance, honoring the past while embracing our shared future.

Operating model

Revenue model
Donor-supported. 83% 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.

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 98.3%; rating input score 98
  • 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 4.02; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 22.1% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 57.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 98.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $164K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.