Glenwood Heritage Fund

Nonprofit profile at a glance

EIN
934674224
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Fenton, MI, USA
Phone
8107308995
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$78,898
Expenses
$57,821
Assets
$40,692
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Earl Johnson (President)
  • Linda Roeser (Vice President)

People named in this filing

  • Earl Johnson (President)
  • Harriet Lay (Treasurer)
  • Linda Roeser (Vice President)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the aesthetic, historical, and educational features with Glenwood Cemetery in Flint Michigan; to honor the final resting places for loved ones; and afford a reflective space and recreation area for the entire community.

What it reported doing in 2025

Enhance the aesthetic, historical, and educational features with Glenwood Cemetery in Flint Michigan; to honor the final resting places for loved ones; and afford a reflective space and recreation area for the entire community.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Affiliate network. The nonprofit sent 98% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $23.69 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 26.7%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 23; 23rd 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 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 192.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 101.3% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 69.9% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 87.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.