Maple Grove Cemetery Permanent Care Fund Trust

Nonprofit profile at a glance

EIN
481200003
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Wichita, KS, USA
Phone
3162915205
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$470,711
Expenses
$63,396
Assets
$3,183,346
Liabilities
$0

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

Leadership & pay

1 person listed

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

Overview

Mission

This trust exists to accumulate, invest and dispurse funds for the perpetual care of maple grove cemetery in wichita, Kansas. Its mission directs investing in a manner calculated to at least preserve purchasing power over time, and not spending income if such spending would compromise this objective.

What it reported doing in 2025

This trust makes payments to maple grove, inc for grounds and related purposes at the maple grove cemetery this trust continued to pursue and accomplish its purpose of maintaining and increasing its purchasing power over time. The value of the trust changed from 7,513,124 on december 31, 2024 to 8,913,424 on december 31, 2025.

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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 62
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 86
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • 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: 86.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 50.21; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 30.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 51.2% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $63K in reported program spending
  • Leadership: top reported pay $19K · 1 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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 51/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.