Ce Conrad Memorial Cemetery Assn

Nonprofit profile at a glance

EIN
810123760
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Kalispell, MT, USA
Phone
4069559808
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$424,073
Expenses
$313,856
Assets
$2,795,578
Liabilities
$63,061

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JEFFREY ELLINGSON (PRESIDENT)
  • MARK HASH (VICE PRESIDENT)
  • DR JAMES KORN (CEO)

Highest reported compensation

  • DR JAMES KORN (CEO): $57,500 total reported compensation

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

Overview

Mission

Ce conrad memorial cemetery association acquires, develops, maintains, and operates the cemetery in perpetuity in a manner respectful of the intent of the founding conrad family and the families served by the cemetery.

What it reported doing in 2024

Ce conrad memorial cemetery performs burial services for the local population on its grounds in a manner that shows the deceased the respect and honor they deserve.

Operating model

Revenue model
Other-operating. 84% 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 program spending has grown recently. 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: 46
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 55.2%; rating input score 55
  • 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: Limited
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 26%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 8.91; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 53.8% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 55.2% of spending went to programs
  • Governance: 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $173K in reported program spending
  • Leadership: top reported pay $58K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.