Lebanon Church Cemetery Plc Trust

Nonprofit profile at a glance

EIN
256586778
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Johnstown, PA, USA
Phone
8008372265
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$51,904
Expenses
$8,220
Assets
$347,814
Liabilities
$0

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

Leadership & pay

1 person listed

Highest reported compensation

  • AMERISERV FINANCIAL BANK (TRUSTEE): $3,669 total reported compensation

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

Overview

Mission

Perpetual care and maintenance of the lots at lebanon church cemetery

Operating model

Revenue model
Investment-supported. 95% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 17
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.8%; rating input score 15
  • Program expense ratio: 27.3%; rating input score 27
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 84.2%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 42.31; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 44.6%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -12.3% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -94.5% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 14.8% of revenue deployed · 27.3% of spending went to programs
  • Governance: 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $4K · 1 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2023 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.