Tioga Point Cemetery

Nonprofit profile at a glance

EIN
240742890
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Athens, PA, USA
Phone
5708882131
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$238,103
Expenses
$185,339
Assets
$2,214,485
Liabilities
$5,442

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

Leadership & pay

12 people listed

Executive titles in this filing

  • TED DYDNYSKI (VICE PRESIDENT)
  • BRIAN THURSTON (PRESIDENT)

People named in this filing

  • DAVID ALLIS (TRUSTEE)
  • ED BRITTAN (SECRETARY)
  • ROBERT CROCKER (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Operation of cemetery

What it reported doing in 2025

Operation of cemetery- services include sale of burial plots, opening and closing graves, and perpetual care of cemetery property

Operating model

Revenue model
Earned-program. 72% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.9%; rating input score 74
  • Program expense ratio: 96.5%; rating input score 96
  • 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: 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 11.95; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 73.9% of revenue deployed · 96.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $179K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.