Evergreen Cemetery Association Inc

Nonprofit profile at a glance

EIN
362223425
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Barrington, IL, USA
Phone
8473045309
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$583,918
Expenses
$346,573
Assets
$3,741,904
Liabilities
$1,444

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • LENN GRANT (President)
  • SANDEE DONLEA (Vice President)

Highest reported compensation

  • DR MICHAEL FITZGERALD (Secretary): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate and maintain a cemetery of approximately 30 acres. Over 7,800 burials have been carried out to date.

What it reported doing in 2023

Sold 56 cemetery lots during the fiscal year. Allocated 15% of the proceeds to the perpetual care trust fund for continuing care of those lots.

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

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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 81
  • Accountability: 79
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.4%; rating input score 51
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 40.6%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 10.8; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 51.4% of revenue deployed · 86.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 51/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.