Broad Run Baptist Cemetery Association

Nonprofit profile at a glance

EIN
550454674
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Jane Lew, WV, USA
Phone
3045177077
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries
Affiliation
Christianity

Reported finances

Revenue
$134,789
Expenses
$53,639
Assets
$1,172,266
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • Bryan D Smith (Trustee): $19,940 total reported compensation
  • Evan S Bennett (Trustee): $6,240 total reported compensation
  • Donna M Smith (Secretery): $5,400 total reported compensation

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

Overview

Mission

Operate a Cemetery

What it reported doing in 2025

Operate and maintain cemetery by selling lots maintaining the cemetery site by mowing the cemetery and maintaining headstones.

Operating model

Revenue model
Other-operating. 73% of the money available for current operations came from other operating 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.2%; rating input score 52
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 60.2%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 21.85; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 58.9%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 52.2% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $54K in reported program spending
  • Leadership: top reported pay $20K · 3 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.