Paris Cemetery Co Inc

Nonprofit profile at a glance

EIN
610301992
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Paris, KY, USA
Phone
8599874078
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$235,241
Expenses
$268,442
Assets
$424,290
Liabilities
$114,639

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JAMES LOVELL (Vice President)
  • ROGERS BARDE (President & CEO)

Highest reported compensation

  • AMBER LOWERY (SUPERINTENDENT): $31,200 total reported compensation

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

Overview

Mission

Burials, corner posts for lot identifications, installation of monument foundations, and maintained 45 acres of ground in a community cemetery.

What it reported doing in 2024

Burials, cornper posts for lot identifications, installation of monument foundations, and maintained 45 acres of ground in a community cem

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 81
  • Accountability: 50
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.3%; rating input score 47
  • Program expense ratio: 41.5%; rating input score 41
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 0 of 8 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: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 47.3% of revenue deployed · 41.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $31K · 7 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.