Pewee Valley Cemetery

Nonprofit profile at a glance

EIN
611004478
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Pewee Valley, KY, USA
Phone
5022418096
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$65,525
Expenses
$25,060
Assets
$1,295,379
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DR TOM CLARK (PRESIDENT)

People named in this filing

  • DR TOM CLARK (PRESIDENT)
  • GREG ROSE (VICE PRESIDE)
  • DAVID GLEASON (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The pewee valley cemetery was established in 1889 on approximately 14 acres in pewee valley, Kentucky. The eastern section was originally segregated as a the black cemetery, and another section was later assigned for confederate cemetery for the veterans from the pewee valley confederate veterans home. The primary cemetery has been on the west side of these two. A volunteer, continues to oversee the eastern section. The western cemetery is managed by the board of directors.

What it reported doing in 2025

The pewee valley cemetery company provides major maintenance of the entire 14 acres of the cemetery.

Operating model

Revenue model
Investment-supported. 87% 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 85
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.4%; rating input score 31
  • Program expense ratio: 44.1%; rating input score 44
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 61.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 51.69; rating input score 93; 93rd 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: -7% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -52.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 31.4% of revenue deployed · 44.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 14 of 14 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 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.