Riverside Cemetery
Nonprofit profile at a glance
- EIN
- 381229859
- IRS 990 coverage
- 2013–2013
- Forms available
- Form 990 2013, Form 990-EZ 2012
- Location
- Hastings, MI, USA
- Phone
- 2699455901
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $54,171
- Expenses
- $28,687
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- RODERICK NEWTON II (PRESIDENT)
Highest reported compensation
- RODERICK NEWTON II (PRESIDENT): $4,100 total reported compensation
- DON MARSH (TREASURER): $2,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Operation of a cemetery
What it reported doing in 2013
The organization provided burial services for deceased persons and maintained the cemetery grounds.
Operating model
- Revenue model
- Earned-program. 72% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 44
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.9%; rating input score 99
- Program expense ratio: 69.7%; rating input score 70
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 1 of 9 controls in place; rating input score 11
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 47%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 21.3%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 26.9% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: -40.9% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 98.9% of revenue deployed · 69.7% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $20K in reported program spending
- Leadership: top reported pay $4K · 6 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 4 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: Governance controls: 7 of 8 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 14/100.