Stewart E for Dugans Cem

Nonprofit profile at a glance

EIN
256061208
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Pittsburgh, PA, USA
Phone
8888055689
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$804
Expenses
$948
Assets
$23,657
Liabilities
$0

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

Leadership & pay

1 person listed

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

Overview

Mission

The dugans cemetery trust provides funds to the following organization - dugan cemetery

What it reported doing in 2025

Dugan cemetery 821 margaretta street turtle creek, pa 15145

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 57.8%; rating input score 58
  • 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; 10th 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: -17.9%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 24.95; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 42.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 14.6% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -26.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 57.8% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $543 in reported program spending
  • Leadership: top reported pay $400 · 1 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.