Linden Hill United Methodist Cemetery Corp

Nonprofit profile at a glance

EIN
521043013
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Ridgewood, NY, USA
Phone
7188216480
Rating confidence
Limited
Affiliation
Christianity

Reported finances

Revenue
$2,336,703
Expenses
$2,201,505
Assets
$27,212,355
Liabilities
$482,934

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Kenneth Jordan (President)

Highest reported compensation

  • Charles Lauber (Superintendent): $179,317 total reported compensation
  • Nicholas Virtuoso (Foreman): $157,774 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Linden Hill United Methodist Cemetery Corp. (LHC) located in Ridgewood, Queens, New York, is a nonsectarian not-for-profit membership corporation and is a regulated cemetery corporation under the New York State Cemetery Law. Its mission is to sell lots, graves including cremation graves, and other space to the general public for the purpose of burial of the human dead and to maintain the grounds of those buried. All services provided are cemetery related which includes internments, general maintenance, special endowed care and installation of foundations on which to place gravestone.

What it reported doing in 2024

The Cemetery was organized in 1842 as a non-sectarian cemetery belonging to the Second Street Methodist Episcopal Church. The cemetery is located in Ridgewood, Queens, New York, and covers 25 acres of rolling hills and gently sloping meadows. The Cemetery is the final resting place of more than 30,000 people. It offers a selection of burial options, including family lots (two graves and up), single graves that accommodate up to three internments when possible, columbariums that accommodate cremains for two, an additional single niche columbarium that accommodates cremains for one person, and private family mausoleums.

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 82
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 12.36; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 10 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $179K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.