Kiser Hill Cemetery Association

Nonprofit profile at a glance

EIN
256062076
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Meadville, PA, USA
Phone
8147243174
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$11,296
Expenses
$8,191
Assets
$263,480
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Dan Hamilton (President)
  • Timothy Poux (Vice President)

Highest reported compensation

  • Cristy Hamilton (Secretary/Treasurer): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provid burial and cremation services to the general public as well as ongoing maintenance of cemetery property and grave sites.

What it reported doing in 2020

Provide burial and cremation services to the general public as well as ongoing maintenance of cemetery property and grave sites

Operating model

Revenue model
Investment-supported. 74% of the money available for current operations came from recurring investment income.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54%; rating input score 54
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.5%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 32.17; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 14.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 54% of revenue deployed · 74.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2010 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.