Citizens' Cemetery Association

Nonprofit profile at a glance

EIN
250404480
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Johnstown, PA, USA
Phone
8145352652
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,808,387
Expenses
$1,357,333
Assets
$15,925,114
Liabilities
$82,026

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MARK DURAY (PRESIDENT -)

Highest reported compensation

  • MARK DURAY (PRESIDENT -): $123,409 total reported compensation
  • KENNETH JONES (SECRETARY-TR): $67,795 total reported compensation
  • GEORGE S ASHMAN (TRUSTEE): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To procure, maintain, and decorate a cemetery at or near johnstown, Pennsylvania, to be used as a place of burial in accordance with by-laws and rules and regulations of the corporation.

What it reported doing in 2025

Provide care and maintenance of over 69,000 gravesites and 5 mausoleums, roadways, historical markers, walls, fences and gates, including perpetual care expenses

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.8%; rating input score 48
  • Program expense ratio: 66.9%; rating input score 67
  • 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: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 24.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 11.73; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 47.8% of revenue deployed · 66.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $908K in reported program spending
  • Leadership: top reported pay $123K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules · includes related organizations
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.