Hillsboro Cemetery Association Inc

Nonprofit profile at a glance

EIN
310319480
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Hillsboro, OH, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$118,042
Expenses
$110,309
Assets
$124,613
Liabilities
$974

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

Leadership & pay

5 people listed

People named in this filing

  • David A Collins (Treasuer and Secretary)
  • Justin Harsha (Manager)
  • Jacob D Wagoner (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Cemetery

What it reported doing in 2025

Sold cemetery lots and buried people

Operating model

Revenue model
Earned-program. 86% 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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6.6%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $110K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.