The St Paul Evangelical Lutheran Cemetery Inc C/o Robert Jacob

Nonprofit profile at a glance

EIN
050468528
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Warwick, RI, USA
Phone
4017378509
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$262,618
Expenses
$126,495
Assets
$2,948,286
Liabilities
$4,218

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JUDY FORGUE (PRESIDENT)
  • ROBERT JACOB (VICE PRESIDENT)

Highest reported compensation

  • CAROLYN ROMELCZYK (TREASURER): $1,445 total reported compensation

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

Overview

Mission

To develop, maintain, operate, and manage cemeteries in the cities of warwick and cranston, Rhode Island, and such other places as the directors may determine from time to time, to sell lots for burial purposes, to enter into contracts for interments, maintenance and care of cemetery lots and graves, including the perpetrual care of the cemeteries until the return of our lord, and to conduct the general and ordinary business of operating and managing such cemeteries, and to accept the conveyance of such other cemetery property as the directors may agree to accept.

What it reported doing in 2025

Operation and preservation of cemeteries in the cities of warwick and cranston, Rhode Island, and such other places as the directors may determine from time to time.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 93
  • Accountability: 10
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 23.31; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 68.9% of revenue deployed · 99.9% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $126K in reported program spending
  • Leadership: top reported pay $1K · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 5 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.