Greenwood Cemetery Association of Monroe WI

Nonprofit profile at a glance

EIN
390320170
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Monroe, WI, USA
Phone
6083253636
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$215,569
Expenses
$210,318
Assets
$757,661
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Michael J Doyle (President)

Highest reported compensation

  • Michael J Doyle (President): $80 total reported compensation
  • Paul F Hannes (Secretary/Treas): $80 total reported compensation
  • Clayton Ruegsegger (Director): $80 total reported compensation

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

Overview

Mission

Operate a non-denominational cemetery.

What it reported doing in 2025

Operate cemetery, including costs of flowers, landscaping supplies and grave openings; fuel and operational supplies and repairs to equipment; and wages and payroll taxes for cemetery staff who mow and maintain the cemetery grounds.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.7%; rating input score 91
  • Program expense ratio: 93%; rating input score 93
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 3.6; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 90.7% of revenue deployed · 93% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $196K in reported program spending
  • Leadership: top reported pay $80 · 6 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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: 8 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.