Maplewood Cemetery Association

Nonprofit profile at a glance

EIN
160999814
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Churchville, NY, USA
Phone
5854732609
Rating
50
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$168,748
Expenses
$142,809
Assets
$823,634
Liabilities
$0

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

Leadership & pay

14 people listed

Highest reported compensation

  • Scott Nevol (Superintendent): $14,420 total reported compensation
  • Gary Stockmaster (Director - Treasurer): $8,580 total reported compensation
  • Mark Feasel (Operations Employee): $8,209 total reported compensation

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

Overview

Mission

Not-for-profit community cemetery

What it reported doing in 2025

Not-for-profit community cemetery Burials, full and cremated interments Monument foundation installations Grounds and equipment maintenance

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.4%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 5.77; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 25.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -67.2% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $14K · 14 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 3 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 14/100.