Pottstown Cemetery Association

Nonprofit profile at a glance

EIN
231479383
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Pottstown, PA, USA
Phone
6103233691
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$80,715
Expenses
$299,677
Assets
$1,842,353
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SCOTT FAZEKAS (PRESIDENT)
  • JOHN GALLOWAY (VICE PRESIDENT)

Highest reported compensation

  • SCOTT FAZEKAS (PRESIDENT): $4,700 total reported compensation
  • JOHN GALLOWAY (VICE PRESIDENT): $3,700 total reported compensation
  • THOMAS CHRISTMAN (SECRETARY): $3,700 total reported compensation

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

Overview

Mission

To operate and maintain a cemetery for the burial of members of the german and english lutheran and german and english german reformed congregations

What it reported doing in 2024

Operates and maintains a cemetery for the burial of members of the german and english lutheran and german and english reformed congregations

Operating model

Revenue model
Investment-supported. 77% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 14
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 64%; rating input score 64
  • 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -271.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 6.15; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 38.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -11.7% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: -8.1% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 64% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $192K in reported program spending
  • Leadership: top reported pay $5K · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.