Moffett Cemetery
Nonprofit profile at a glance
- EIN
- 861422752
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2022
- Location
- Milton, KY, USA
- Phone
- 8124935392
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $64,101
- Expenses
- $37,428
- Assets
- $228,530
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Janet Hill (President)
People named in this filing
- Janet Hill (President)
- Christine Green (Treasurer)
- Rodney Nay (Board member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide management of Moffett Cemetery for cemetery purposes including right of way to and from said grounds; to provide management and maintenance for burial lots, walks, drive ways, etc.; to provide maintenance and upkeep for said grounds as a cemetery and do all things necessary or proper to maintain, keep up, improve, and embellish the grounds as a cemetery; for the purpose of raising funds to purchase, improve, keep up and embellish said cemetery grounds and way, the corporation may receive and hold such property real or personal, whether obtained by purchase, gift, grant, or devise as may be necessary to carry on or promote the objects of the corporation, and may sell and convey individual or family burial lots, for burial purposes, the proceeds to be used for paying for said grounds and way, and for services, work, material etc. necessary in repairing, improving, and embellishing said grounds as a cemetery.
What it reported doing in 2025
Grave excavation services for 30 burials during the year
Operating model
- Revenue model
- Earned-program. 83% of the money available for current operations came from fees and other program revenue.
- 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 82
- Sustainability: 73
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.9%; rating input score 48
- Program expense ratio: 85.3%; rating input score 85
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 41.6%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 6.11; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 22.7% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: -9.7% per year; rating input score 0; 25th percentile among comparable filings
- Asset growth: 14.2% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 47.9% of revenue deployed · 85.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $32K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.