Spring Grove Cemetery and Arboretum

Nonprofit profile at a glance

EIN
310235950
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Cincinnati, OH, USA
Phone
5136817526
Rating confidence
Limited

Reported finances

Revenue
$16,488,906
Expenses
$17,725,181
Assets
$220,927,151
Liabilities
$27,834,397

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

Leadership & pay

19 people listed

Executive titles in this filing

  • GARY M FREYTAG (PRESIDENT & CEO)
  • JOEL SEALE (VICE PRESIDENT OF FINANCE/)
  • GREGORY J KENT (VICE PRESIDENT OF IT)
  • BEVERLY MANNING (VICE PRESIDENT OF HR)

Highest reported compensation

  • GARY M FREYTAG (PRESIDENT & CEO): $438,003 total reported compensation
  • JOEL SEALE (VICE PRESIDENT OF FINANCE/): $199,343 total reported compensation
  • MARK A FUNKE (CHIEF OPERATING OFFICER): $175,224 total reported compensation

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

Overview

Mission

Not for profit cemetery providing goods and services for the proper burial of deceased individuals.

What it reported doing in 2025

Provision of goods and services for the proper burial of individuals

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 12.46; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.8% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $438K · 19 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $762K reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.