Flower Mound Presbyterian Cemetery Association

Nonprofit profile at a glance

EIN
752933623
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lewisville, TX, USA
Phone
9724364581
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Cemeteries
Affiliation
Christianity

Reported finances

Revenue
$191,608
Expenses
$76,702
Assets
$2,593,852
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • TREY CRAWFORD (VICE PRESIDENT)

People named in this filing

  • JAMES HEERWAGEN (PRSIDENT)
  • TREY CRAWFORD (VICE PRESIDENT)
  • CHERYL CRAWFORD (SECRETARY)

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

Manage and maintain a cemetery encompassing approximately 10 acres located in flower mound, Texas, serving as a burial gound for over 1,800 people. The cemetery is designated as a Texas historical cemetery.

What it reported doing in 2024

Manage and maintain a cemetery encompassing approximately 10 acres located in flower mound, Texas, serving as a burial ground for over 1,800 people. Many historic and important markers dominate the older sections of the cemetery with the earliest marked burial in the cemetery dating to 1873. The Texas historical commission has designated the cemetery as a historical Texas cemetery.

Operating model

Revenue model
Investment-supported. 79% of the money available for current operations came from recurring investment income.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Accountability: 65
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

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: 90%; rating input score 90; 24th 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: 60%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 33.82; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 19.8% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 86.9% of spending went to programs
  • Governance: 9 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.