Pleasant Hill Cemetery Association

Nonprofit profile at a glance

EIN
221936246
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Chester, NJ, USA
Phone
9732675588
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$852,278
Expenses
$577,637
Assets
$5,389,038
Liabilities
$1,088,041

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KURT ALSTEADE (VICE PRESIDENT)
  • DAVID CONOVER (PRESIDENT)

People named in this filing

  • GREGORY BRESSLER (TRUSTEE)
  • LESLIE A COOPER (TRUSTEE)
  • MICHAEL J WADE (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide funds for burial & perpetual care of sites

What it reported doing in 2023

Operation of cemetery, including cost of burials, installation of foundations, maintenance of property, and perpetual care of graves.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 49
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 46
  • Program expense ratio: 68.8%; rating input score 69
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 9.33; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 68.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $398K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 46/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.