Bellefontaine Cemetery Association

Nonprofit profile at a glance

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

22 people listed

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

To operate a cemetery under 501(c)(13).

Operation of a cemetery under section 501(c)(13).

Revenue model: Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass

Operating margin: 56.3%; rating input score 95; 95th percentile among comparable filings
Total-asset coverage ratio: 24.34; rating input score 98; 98th percentile among comparable filings
Liabilities to assets ratio: 0.01; rating input score 92; 92nd percentile among comparable filings
Officer compensation ratio: 11.5%; rating input score 15; 15th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 18 of 18 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $332K · 22 people listed · 1 of 6 pay-setting controls reported
Consistency: 14 of 14 current checks pass
Schedules: 7 filed schedules · includes major donors, grants, and executive pay
Filing history: 14 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 6 filed money-flow records
Related organizations: 3 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.

Signals prioritize questions for review. They are not findings of misconduct.