Machpelah Cemetery Association

Nonprofit profile at a glance

EIN
380780597
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Ferndale, MI, USA
Phone
2485421146
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,546,666
Expenses
$904,722
Assets
$19,279,379
Liabilities
$11,125,558

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JEFFREY S BARKER (Vice President)
  • HENRY M KASINDORF (Vice President)
  • FREDRICK S LEVIN (President)
  • CATHY E RADNER (Vice President)

Highest reported compensation

  • MARTINA MURPHY (Treasurer): $84,802 total reported compensation

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

Overview

Mission

Machpelah cemetery association is dedicated to the operation and maintenance of the cemetery grounds as a final resting place for the dead

What it reported doing in 2024

The organization has accomplished its exempt purpose acheivements by administering, operating, and provided perpetual care for the cemetery.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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: 40
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.1%; rating input score 29
  • Program expense ratio: 71.5%; rating input score 72
  • 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: 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: 41.5%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 21.31; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 22.4% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 29.1% of revenue deployed · 71.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $647K in reported program spending
  • Leadership: top reported pay $85K · 10 people listed
  • Highest-paid contractors: 1 contractor listed · $114K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.