North Palestine Cemetery Association

Nonprofit profile at a glance

EIN
521707540
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Albany, OR, USA
Phone
5419280880
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$47,394
Expenses
$22,359
Assets
$591,711
Liabilities
$0

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

Leadership & pay

7 people listed

People named in this filing

  • SONDRA PECCIA (ELECTED TRUSTEE/SECRETARY/TREASURER/SEXTON)
  • HELEN JACOBS (ELECTED TRUSTEE)
  • GARY GOBY (ELECTED TRUSTEE/VICE CHAIR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

North palestine cemetery association cares for, manages, and maintains the grounds, gravesites, niche walls, shelter, and surroundings for a cemetery located in benton county Oregon. It also sells grave plots, niches, and remembrance plaques on a scattered ashes memorial wall.

What it reported doing in 2025

In 2025, the association sold 28 lots, 9 niches, and 2 pet wall memorial plaques. There were 26 grave lot interments/inurnments, and 6 niche wall inurnments. Sales and locations are carried out by sondra peccia(trustee/secretary/treasurer/sexton), and jeanne czernowski (alternate trustee/assistant sexton). Repair and maintenance of the cemetary grounds and building included: mowing, weed and rodent control, filling in and seeding grave sites, removing moss from the pavillion building and walks and niche wall, cleaning headstones, garbage removal, installation of temporary grave markers, replacement of damaged grave markers, flagging veterans' graves for memorial day and veteran's day, maintaining and reporting financial and burial records. The cemetery installed another concrete pad that will be used for the installation of a new niche wall. In june, the cemetery installed another niche wall with 30 niches. The final payment of $4,912 was made on the niche wall on june 6, 2025. The total cost of the of the niche wall, installation and concrete slab was $29,650.

Operating model

Revenue model
Earned-program. 71% 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 most voting board members are independent. 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: 59
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.1%; rating input score 47
  • 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: 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52.8%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 26.46; 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: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 17.6% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 47.1% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 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 47/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.