Sarah Frances Miller Cemetery Association Inc
Nonprofit profile at a glance
- EIN
- 582471433
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Powder Springs, GA, USA
- Phone
- 6786141026
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cemeteries
Reported finances
- Revenue
- $35,193
- Expenses
- $21,467
- Assets
- $342,070
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- AMY E GIBSON (CEO)
People named in this filing
- AMY E GIBSON (CEO)
- JANETTE W DALTON (CFO)
- ELAINE BUCHANAN (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Maintain a cemetery
What it reported doing in 2024
Maintain an 8.86 acre cemetery including lawn, tree and bush maintenance and roadway maintenance
Operating model
- Revenue model
- Investment-supported. 93% 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 82
- Sustainability: 75
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54.1%; rating input score 54
- Program expense ratio: 82.8%; rating input score 83
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 39%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 15.93; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 54.1% of revenue deployed · 82.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $18K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.