Carson Cemetery Association

Nonprofit profile at a glance

EIN
751050244
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Ector, TX, USA
Phone
2144918811
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$63,849
Expenses
$19,477
Assets
$932,261
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOE BELLOWS (Vice President)
  • MORRIS TAYLOR (President)

People named in this filing

  • DON NELMS (Trustee)
  • JOE BELLOWS (Vice President)
  • NANCY BELLOWS (Secretary)

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

Maintain cemetery, install improvements and take care of any services needed.

Operating model

Revenue model
Investment-supported. 75% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 95% 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 - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 81
  • Accountability: 30
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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

Sustainability

  • Operating margin: 69.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 47.86; rating input score 92; 92nd 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

Growth

  • Program expense growth: 45.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2015 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.