Forest Lawn Lot Owners Association Trust

Nonprofit profile at a glance

EIN
756255950
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Dallas, TX, USA
Phone
2143572347
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$83,384
Expenses
$47,376
Assets
$1,225,211
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • REGIONS BANK (TRUSTEE): $12,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation and maintenance of cemetery

Operating model

Revenue model
Investment-supported. 61% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 74.5%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.2%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 25.86; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 74.5% of spending went to programs
  • Governance: 1 of 1 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $12K in reported program spending
  • Leadership: top reported pay $12K · 1 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.