Pinewood Cemetery Inc
Nonprofit profile at a glance
- EIN
- 465583033
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990-EZ 2025
- Location
- Pinewood, SC, USA
- Phone
- 8039832057
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $4,000
- Expenses
- $3,893
- Assets
- $1,038
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- FRANCES LESTER (PRESIDENT)
People named in this filing
- FRANCES LESTER (PRESIDENT)
- O LAMAR JOHNSON (BOARD MEMBER)
- J HENRY MCLEOD (BOARD MEMER)
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
The Corporation is organized for the operation of a not for profit company for the benefit of all those owning cemetery lots in the Pinewood Cemetary in Pinewood, SC.
What it reported doing in 2025
Grounds maintenance of Cemetery
Operating model
- Revenue model
- Earned-program. 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.3%; rating input score 97
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 2.7%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1% per year; rating input score 0; 45th percentile among comparable filings
- Revenue growth: 12.2% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: -68.5% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 97.3% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $4K 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: 7 filing years from 2019 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.