California Association of Public Cemeteries

Nonprofit profile at a glance

EIN
956102144
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
San Jacinto, CA, USA
Phone
9516584923
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$106,449
Expenses
$96,079
Assets
$223,269
Liabilities
$51,294

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

Leadership & pay

11 people listed

Executive titles in this filing

  • TERRY COONEY (President)
  • KELLY RIVERS (Vice President)

People named in this filing

  • BELINDA ELLIS (Director)
  • PATRICIA HOWARD (Director)
  • BRENDAN HANNEGAN (Director)

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.

Overview

Mission

Established to promote cooperation among those directly or indirectly concerned with and interested in the operation of public cemeteries, to develop improved methods and procedures, and to foster education of governing boards and administrative personnel of public cemeteries on better methods of operatons and matters of mutual interest.

What it reported doing in 2025

Established to promote cooperation among those directly or indirectly concerned with and intersted in the operation of public cemeteries, to develop improved methods and procedures, and to foster education of governing boards and administrative personnel of public cemeteries on better methods of operations and matters of mutual interest.

Operating model

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 verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 93
  • Accountability: 53
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 80.9%; rating input score 81
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 27th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 80.9% of spending went to programs
  • Governance: 10 of 11 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.