Union Cemetery Association

Nonprofit profile at a glance

EIN
221342910
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hackettstown, NJ, USA
Phone
9088523800
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$307,096
Expenses
$240,011
Assets
$2,395,906
Liabilities
$4,305

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

Leadership & pay

11 people listed

Executive titles in this filing

  • GEORGE CUMMINS (Vice President)
  • ROGER HINES (President)

Highest reported compensation

  • MELINDA BURDGE (Secretary): $14,400 total reported compensation

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

Overview

Mission

Maintenance of historic site for general population of town of hackettstown.

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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: 63
  • Transparency & Controls: 82
  • Accountability: 0
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.8%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 9.98; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 64.2% of revenue deployed · 82.1% of spending went to programs
  • Governance: 0 of 10 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $14K · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 7 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.