Union Cemetery Association

Nonprofit profile at a glance

EIN
231171045
IRS 990-EZ coverage
2014–2023
Forms available
Form 990-EZ 2023
Location
Slatington, PA, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$92,383
Expenses
$97,554
Assets
$103,608

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Gary VanNorman (President)
  • Chad Miller (Vice President)

People named in this filing

  • William Fritzinger (Caretaker)
  • Gary VanNorman (President)
  • Chad Miller (Vice President)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a cemetery burials maintenance and keep records

What it reported doing in 2023

To operate the cemetery maintain bury and keep records of said burials

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 94.3%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -5.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 19.9%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 94.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $92K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.