Walnut Hills Cemetery Association of Cincinnati
Nonprofit profile at a glance
- EIN
- 310294720
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Cincinnati, OH, USA
- Phone
- 5139611424
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $4,255,883
- Expenses
- $1,342,287
- Assets
- $42,060,711
- Liabilities
- $1,389,966
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- GREGORY DRACH (PRESIDENT)
Highest reported compensation
- THOMAS BITTNER (SUPERINTENDENT): $122,722 total reported compensation
- ROBERT MCCOY (TREASURER): $33,150 total reported compensation
- MAURA MORAN (DIRECTOR): $30,750 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Operation of not-for-profit cemetery in cincinnati, Ohio
Operating model
- Revenue model
- Other-operating. 67% 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
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 filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 51
- Transparency & Controls: 90
- Accountability: 68
- Sustainability: 83
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 40%; rating input score 40
- Program expense ratio: 85.8%; rating input score 86
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 68.5%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 31.34; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 21.9%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 1.5% per year; rating input score 100; 17th percentile among comparable filings
- Revenue growth: 18.5% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 40% of revenue deployed · 85.8% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $123K · 7 people listed
- Highest-paid contractors: 1 contractor listed · $261K reported
- Consistency: 23 of 23 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 7 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 — Financial Efficiency: Mission deployment rate scored 40/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Officer compensation ratio scored 13/100.