Mount Zion Cemetery Association

Nonprofit profile at a glance

EIN
251213339
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2013
Location
Chambersburg, PA, USA
Phone
7172672185
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$67,773
Expenses
$36,112
Assets
$728,385
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBIN BENSHOFF (President)

People named in this filing

  • CHARLES A LESHER (TREASURER)
  • ROBIN BENSHOFF (President)
  • AARON HAWBAKER (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Provide a cemetery for the burial of the dead

What it reported doing in 2024

The cemetery property was maintained in good condition, 12 burial lots were sold, and 34 burials were made.

Operating model

Revenue model
Investment-supported. 68% 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

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 28
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.1%; rating input score 14
  • Program expense ratio: 62%; rating input score 62
  • 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; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46.7%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 20.17; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 14.1% of revenue deployed · 62% of spending went to programs
  • Governance: 5 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.