Broyhill Memorial Park Inc

Nonprofit profile at a glance

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

3 people listed

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Maintain cemetery grounds

Revenue model: Investment-supported. 100% of the money available for current operations came from recurring investment income.
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; 63rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -462%; rating input score 7; 7th percentile among comparable filings
Total-asset coverage ratio: 27.31; rating input score 86; 86th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Program expense growth: -29% per year; rating input score 0; 12th percentile among comparable filings
Revenue growth: 4.5% per year; rating input score 100; 74th percentile among comparable filings
Asset growth: 6.2% per year; rating input score 100; 67th percentile among comparable filings

Where the money goes: 0% of spending went to programs
Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
Programs: 1 filed program accomplishment · $71K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 11 of 12 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 6 filing years from 2020 to 2025
Contacts: How to reach this organization
Related organizations: 1 filed related-organization link
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.

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Accountability: Independent voting board scored 0/100.
High — Accountability: Governance controls: 4 of 6 not reported.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
High — Sustainability: Operating margin scored 7/100.
High — Growth: Program expense growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 58/100.