Greenwood Cemetery

Nonprofit profile at a glance

EIN
256859412
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Greensburg, PA, USA
Phone
7244651441
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$65,408
Expenses
$41,827
Assets
$878,639
Liabilities
$0

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

Leadership & pay

1 person listed

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

Overview

Mission

Perpetual care and maintenance of greenwood burial estates

Operating model

Revenue model
Investment-supported. 95% 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 - 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: 72
  • Transparency & Controls: 93
  • Accountability: 6
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 72.4%; rating input score 72
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 21.01; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 26.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 72.4% of spending went to programs
  • Governance: 0 of 1 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $11K · 1 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.