Mt Pisgah Cemetery Trust Iua
Nonprofit profile at a glance
- EIN
- 616027697
- IRS 990 coverage
- 2019–2025
- Forms available
- Form 990 2025
- Location
- Louisville, KY, USA
- Phone
- 5025889133
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $94,032
- Expenses
- $49,544
- Assets
- $1,294,614
- 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
Maintenance and upkeep of mt. Pisgah cemetery
Operating model
- Revenue model
- Investment-supported. 81% of the money available for current operations came from recurring investment income.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 93
- Accountability: 12
- Sustainability: 74
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- 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: 47.3%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 26.13; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 39.4%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: 27.4% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: -6.6% per year; rating input score 0; 37th percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $50K in reported program spending
- Leadership: top reported pay $20K · 1 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 4 filed schedules · includes grants
- Filing history: 7 filing years from 2019 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 5/100.