Great Falls Cemetery Association

Nonprofit profile at a glance

EIN
810141640
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Great Falls, MT, USA
Phone
4064543731
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$422,762
Expenses
$362,100
Assets
$2,905,971
Liabilities
$11,583

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRISTOPHER MCVEDA (Executive Director)
  • DOUG ORMSETH (Vice President)
  • RANDY WILLIAMS (President)

Highest reported compensation

  • CHRISTOPHER MCVEDA (Executive Director): $61,729 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 of cemetery facility in Great Falls, Montana

What it reported doing in 2025

The Association provides the residents of Great Falls, MT, and surrounding communities, with a safe and pleasant place to inter their loved ones, through the sale of lots adn maintenance of the cemetery property. The Association is also aware of the limits of land available for lots, and so operates with an eye torward the future to allow the cemetery to continue indefinitely.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
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 available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.9%; rating input score 67
  • Program expense ratio: 90.5%; rating input score 91
  • 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 14.3%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 8.03; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 66.9% of revenue deployed · 90.5% of spending went to programs
  • Governance: 0 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $328K in reported program spending
  • Leadership: top reported pay $62K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.