Kilmore Cemetery Assn Perpetual Care Fund

Nonprofit profile at a glance

EIN
356013683
IRS 990-EZ coverage
2016–2025
Forms available
Form 990-EZ 2025
Location
Frankfort, IN, USA
Phone
7656548731
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$8,050
Expenses
$6,470
Assets
$161,500
Liabilities
$0

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

Leadership & pay

1 person listed

People named in this filing

  • THEFARMERSBANK (TRUSTEE)

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

To provide for the perpetual maintenance and upkeep of cemetery

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 85.2%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.6%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 24.96; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 85.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.