Pride of Boston Cemetery Assn Tr Ui

Nonprofit profile at a glance

EIN
046118801
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
6177227415
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$27,280
Expenses
$13,330
Assets
$737,143
Liabilities
$0

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

Leadership & pay

1 person listed

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

Overview

Mission

The pride of boston cemetery assn tr is an organization which supports the following organization - the pride of boston cemetery

What it reported doing in 2024

The pride of boston cemetery association c/o mr. Victor l. Berman, 424 commonwealth ave, newton centre, ma 02159-1333

Operating model

Revenue model
Investment-supported. 100% 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 revenue comfortably covers expenses. 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: 1
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.7%; rating input score 1
  • Program expense ratio: 1.1%; rating input score 1
  • 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: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 55.3; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 98.7%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -11.4% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 0.7% of revenue deployed · 1.1% of spending went to programs
  • Governance: 1 of 1 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $13K · 1 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.