The Dayton Memorial Park and Cemete

Nonprofit profile at a glance

EIN
310258130
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Dayton, OH, USA
Phone
9378901831
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,316,921
Expenses
$1,215,167
Assets
$2,843,260
Liabilities
$723,398

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

Leadership & pay

7 people listed

Executive titles in this filing

  • PETER BREIDENBACH (PRESIDENT)

Highest reported compensation

  • PETER BREIDENBACH (PRESIDENT): $2,400 total reported compensation
  • DANA SHOUP (VICE PRESIDE): $2,400 total reported compensation
  • CHARLIE WILTROUT (TRUSTEE): $2,400 total reported compensation

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

Overview

Mission

Operates and maintains a cemetery and mausoleum for the interment of the dead.

What it reported doing in 2025

Operates and maintains a cemetery and mausoleum for the interment of the dead

Operating model

Revenue model
Earned-program. 96% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 100%; rating input score 100
  • 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: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.7%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 89% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $2K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.