Olive Branch Cemetery Association
Nonprofit profile at a glance
- EIN
- 463264864
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Harrisville, OH, USA
- Phone
- 7403102064
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $84,972
- Expenses
- $54,646
- Assets
- $371,161
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- Dennis Kinsey (Vice-Chairman, Board of Trustees)
- Robert L Ferda (Chairman, Board of Trustees)
- Lynn Ferda (Treasurer)
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
Selling burial plots, burials, maintenance of facilities and grounds
What it reported doing in 2025
Maintained facilities and grounds for the benefit of families of those buried
Operating model
- Revenue model
- Investment-supported. 77% 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
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 82
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.7%; rating input score 52
- Program expense ratio: 94.4%; rating input score 94
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 35.7%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 6.79; rating input score 88; 88th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 2.2%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 95.6% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: -48.1% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 8.5% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 51.7% of revenue deployed · 94.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $52K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.