Postville Cemetery Association

Nonprofit profile at a glance

EIN
420736250
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-N 2016
Location
Postville, IA, USA
Phone
5636050451
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$74,652
Expenses
$37,772
Assets
$1,234,841
Liabilities
$738

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

Leadership & pay

11 people listed

Executive titles in this filing

  • NEAL HORNS (President)
  • ANNETTE DEERING (Vice President)

Highest reported compensation

  • NEAL HORNS (President): $3,640 total reported compensation
  • DEB HORNS (Treasurer): $900 total reported compensation
  • JOYCE CHRISTOFFERSON (Secretary): $100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The exempt purposes of this corporation is to administer the cemetery located in and adjacent to the city of postville, ia. This is not a perpetual care cemetery association.

Operating model

Revenue model
Investment-supported. 83% 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 - The filed numbers largely add up and revenue comfortably covers expenses. 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: 48
  • Transparency & Controls: 90
  • Accountability: 52
  • Sustainability: 72
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.2%; rating input score 34
  • Program expense ratio: 86.7%; rating input score 87
  • 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: 72.7%; rating input score 73; 25th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 32.69; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -34.1% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 34.2% of revenue deployed · 86.7% of spending went to programs
  • Governance: 8 of 11 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $33K in reported program spending
  • Leadership: top reported pay $4K · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 34/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.