Grove Cemetery Association of Naugatuck

Nonprofit profile at a glance

EIN
060376710
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Naugatuck, CT, USA
Phone
2037291296
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,102,318
Expenses
$344,366
Assets
$6,243,422
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • SCOTT SUTHERLAND (PRESIDENT)

Highest reported compensation

  • SCOTT SUTHERLAND (PRESIDENT): $8,064 total reported compensation
  • CHRISTOPHER SUTHERLAND (VICE PRES./T): $3,032 total reported compensation
  • ROBERT ANDERSON (SECRETARY): $117 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 primary mission is the perpetual care and maintenance of their cemeteries

What it reported doing in 2024

Perpetual care and maintenance of cemetery property

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 84
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 91
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.6%; rating input score 85
  • 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: 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 68.8%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 18.13; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $291K in reported program spending
  • Leadership: top reported pay $8K · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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: 7 of 8 not reported.
  • Review — Sustainability: Officer compensation ratio scored 57/100.