Cedar Park Cemetery

Nonprofit profile at a glance

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

7 people listed

HERBERT B KLAPPER (PRESIDENT/TRUSTEE): $1,500,364 total reported compensation
LAWRENCE W ROSE (EXECUTIVE VP/TRUSTEE/treasurer): $1,058,306 total reported compensation
MARK A SWEATLOCK (vp of operations/trustee): $552,583 total reported compensation

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

Operation and maintenance of a cemetery for the interment of human remains.

Revenue model: Other-operating. 98% of the money available for current operations came from other operating revenue.
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: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 40%; rating input score 40; 7th percentile among comparable filings
Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail

Operating margin: 11.3%; rating input score 65; 65th percentile among comparable filings
Total-asset coverage ratio: 15.98; rating input score 94; 94th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 81; 81st percentile among comparable filings
Officer compensation ratio: 26.6%; rating input score 7; 7th percentile among comparable filings

Program expense growth: -23% per year; rating input score 0; 1st percentile among comparable filings
Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
Asset growth: 4.7% per year; rating input score 100; 33rd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 2 of 5 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $1.5M · 7 people listed · 3 of 6 pay-setting controls reported
Consistency: 10 of 10 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 14 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 7 filed money-flow records
Related organizations: 2 filed related-organization links
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.
Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Signals prioritize questions for review. They are not findings of misconduct.