Trinidad Catholic Cemetery Association

Nonprofit profile at a glance

EIN
840521323
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Trinidad, CO, USA
Phone
7198464487
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$304,122
Expenses
$242,625
Assets
$1,474,810
Liabilities
$2,563

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

Leadership & pay

6 people listed

Executive titles in this filing

  • FRANK LEONE (PRESIDENT)

Highest reported compensation

  • LEESA GIVIGLIANO (OFFICE MANAGER): $29,150 total reported compensation

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

Overview

Mission

Burial of catholic individual in a cemetery

What it reported doing in 2025

Burial of catholic individual in the catholic cementery

Operating model

Revenue model
Earned-program. 83% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 100%; 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: 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: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.2%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 6.08; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $29K · 6 people listed
  • Consistency: 20 of 20 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: 8 of 8 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.