Warren County Memorial Park

Nonprofit profile at a glance

EIN
251010949
IRS 990 coverage
2013–2020
Forms available
Form 990 2020
Location
Warren, PA, USA
Phone
8147231540
Rating confidence
Limited

Reported finances

Revenue
$160,942
Expenses
$123,131
Assets
$996,512
Liabilities
$310,351

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • EDWARD I SEEBECK (PRESIDENT)
  • DONALD R PETERSON (VICE PRESIDENT)

Highest reported compensation

  • PAUL E LAUFFENBURGER (DIRECTOR): $120 total reported compensation
  • DONALD R PETERSON (VICE PRESIDENT): $120 total reported compensation
  • DM WHITE (DIRECTOR): $40 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cemetery lot sales, cremation niches and openings and closings.

What it reported doing in 2020

The directors at warren county memorial park provide specialized funeral services - this includes choices of grave spaces, cremation spaces, columbarium niches, and other cremation remembrance options. The memorial park has a park-like setting rather than a traditional cemetery look - a garden cemetery with heart. They use flush bronze memorials with bronze vases for the flowers rather than the upright headstones to keep the park-like atmosphere. The grounds display hundreds of evergreens, flowering trees, bushes and planters.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: 60%; rating input score 60; 15th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 23.5%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 8.09; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.6% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $120 · 8 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2013 to 2020
  • Contacts: How to reach this organization
  • Money network: 6 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.