Dement Cemetery Foundation Inc
Nonprofit profile at a glance
- EIN
- 630932152
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025
- Location
- Athens, AL, USA
- Phone
- 2567779372
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $47,034
- Expenses
- $15,187
- Assets
- $432,909
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- MARILYN GARNER (SECRETARY TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Maintain historic local cemetery
What it reported doing in 2025
Cemetery maintenance
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 82
- Sustainability: 88
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.5%; rating input score 36
- Program expense ratio: 94.6%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 67.7%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 28.51; rating input score 97; 97th 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 56; 56th percentile among comparable filings
Growth
- Program expense growth: -0.8% per year; rating input score 0; 45th percentile among comparable filings
- Revenue growth: 3.7% per year; rating input score 100; 65th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 36.5% of revenue deployed · 94.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $14K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 1 filed schedules
- Filing history: 10 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 36/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.