The Woodlands Cemetery Co of Philadelphia

Nonprofit profile at a glance

EIN
231232910
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Philadelphia, PA, USA
Phone
2153862181
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,743,263
Expenses
$517,408
Assets
$11,359,354
Liabilities
$41,240

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JESSICA BAUMERT (EXECUTIVE DIRECTOR)
  • HEATHER CALVERT (PRESIDENT)
  • JEANNE CHANG (VICE PRESIDENT)

Highest reported compensation

  • JESSICA BAUMERT (EXECUTIVE DIRECTOR): $120,383 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of a cemetery business in philadelphia, which is located south of woodland avenue between approximately 39th street and 42nd street

What it reported doing in 2024

Operation of a cemetery and historic house in philadelphia, and to preserve, enhance and interpret its nationally significant cultural landscape, historic buildings and cemetery and to make them available to the public as vital educational, environmental and civic resources.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 86% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.1%; rating input score 15
  • Program expense ratio: 89.4%; rating input score 89
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 70.3%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 21.95; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 15.1% of revenue deployed · 89.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $462K in reported program spending
  • Leadership: top reported pay $120K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $122K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Review — Sustainability: Officer compensation ratio scored 59/100.