Greenlawn Cemetery Association Inc

Nonprofit profile at a glance

EIN
340264720
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Akron, OH, USA
Phone
3307454515
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,853,352
Expenses
$1,337,329
Assets
$19,336,788
Liabilities
$790,280

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHARLES FOWLER (PRESIDENT)

Highest reported compensation

  • LAURIE HUMPHREY (ADMINISTRATO): $75,944 total reported compensation
  • CHARLES FOWLER (PRESIDENT): $6,600 total reported compensation
  • VINCENT MORBER (TREASURER /S): $4,950 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association's purpose is to provide the general public with interment services and perpetual care of the graveyard and facilities.

What it reported doing in 2024

The association's basic program is providing the general public with burial & cemetery services. All service revenues reported in part iv, page 3, are for this one activity. Expenses listed are total for all services provided.

Operating model

Revenue model
Earned-program. 63% 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

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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 14.46; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 86.9% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $76K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: 6 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.