Cambridge Cemetery Association

Nonprofit profile at a glance

EIN
251099202
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Cambridge Springs, PA, USA
Phone
8143984234
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$57,824
Expenses
$25,875
Assets
$969,116
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • PHILIP BIDEAUX (PRESIDENT)
  • CHARLOTTE KASBEE (VICE PRESIDENT)

Highest reported compensation

  • CINDY BOYLAN (TREASURER): $8,088 total reported compensation
  • JOSIE OSIECKI (SECRETARY): $1,200 total reported compensation

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

Overview

Mission

Provide services for anyone who buys a burial lot and maintenance of cemetery facilities

Operating model

Revenue model
Investment-supported. 87% of the money available for current operations came from recurring investment income.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.5%; rating input score 50
  • Program expense ratio: 57.5%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • 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

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 55.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 37.45; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 35.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 59th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 50.5% of revenue deployed · 57.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $8K · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.