Eugene Masonic Cemetery Association

Nonprofit profile at a glance

EIN
931151279
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Eugene, OR, USA
Phone
5413455161
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$341,915
Expenses
$213,068
Assets
$1,576,719
Liabilities
$3,586

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

Leadership & pay

13 people listed

Executive titles in this filing

  • BEATRICE MCKENZIE (VICE PRESIDENT)
  • SHAWN WALKER (PRESIDENT)

People named in this filing

  • CAROLINE FORELL (BOARD MEMBER)
  • SHERI PYRON (BOARD MEMBER)
  • JON SAVITZ (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintenance, restoration & operation of pioneer cemetery

What it reported doing in 2024

The 10 acers comprising our cemetery is now the center of a growing urban are. Found is 1859 (the same year Oregon became a state) it contains the burial of early settlers including the founder of the city of Eugene and the first Governor if Oregon. As in its warly days it welcomes many visitors and neighbors daily and is a popular educational tour for many local schools. Besides its historial importance it also contains a remarkable remnant of native flora and its preservation is also a long term goal of our association.

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 - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.1%; rating input score 58
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $26.07 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 37.7%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 7.4; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 13.1% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 58.1% of revenue deployed · 95.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $203K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.