David's Cemetery Association
Nonprofit profile at a glance
- EIN
- 310645641
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Kettering, OH, USA
- Phone
- 9374342255
- Rating confidence
- Limited
Reported finances
- Revenue
- $2,817,113
- Expenses
- $1,324,761
- Assets
- $23,151,389
- Liabilities
- $915,863
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- KEVIN MCCOY (PRESIDENT)
Highest reported compensation
- STEPHEN HOPKINS (SECRETARY): $88,627 total reported compensation
- KEVIN MCCOY (PRESIDENT): $24,350 total reported compensation
- BRIAN MINCHEW (TREASURER): $19,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The associations mission is to perpetually maintain a dignified and beautiful repository for the loved ones of all faiths
What it reported doing in 2024
Provide services and to perpetually maintain cemetery grounds and buildings
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 83
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 53%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 17.48; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 11.5%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.9% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 7 of 7 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $89K · 8 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Officer compensation ratio scored 26/100.