Oakwood Cemetery Association Inc

Nonprofit profile at a glance

EIN
160765120
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Penfield, NY, USA
Phone
5853814725
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$435,107
Expenses
$333,002
Assets
$2,685,048
Liabilities
$297,590

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

Leadership & pay

10 people listed

Executive titles in this filing

  • PAUL WYAND (President)
  • JIM SCHANTZ (Vice President)

Highest reported compensation

  • Mark Duford (SUPERINTENDENT): $65,769 total reported compensation
  • Mary Ockenden (sec / treasurer): $32,026 total reported compensation

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

Overview

Mission

To maintain a cemetery & mausoleum in the town of penfield, New York.

What it reported doing in 2025

The organization maintains a local cemetery in the town of penfield that covers approximately 20 acres. They handle between 120 to 180 burials per year. Effictive in 2009, the organization has constructed a mausoleum that can hold approximately 900 burials.

Operating model

Revenue model
Earned-program. 66% 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: 48
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.6%; rating input score 40
  • Program expense ratio: 78.1%; rating input score 78
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.5%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 8.06; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 39.6% of revenue deployed · 78.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $66K · 10 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.