Webster Union Cemetery Association
Nonprofit profile at a glance
- EIN
- 166062596
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Webster, NY, USA
- Phone
- 5852172096
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $176,972
- Expenses
- $173,577
- Assets
- $1,003,601
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- George Baker (President)
Highest reported compensation
- Paul Maier (Director): $20,199 total reported compensation
- Melissa Baker (Secretary): $12,242 total reported compensation
- George Baker (President): $7,345 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Maintains a Cemetery in the Town of Webster, New York.
What it reported doing in 2025
The Organization maintains a local cemetery in the Town of Webster that covers approximately 19 acres. They handle between 50 to 80 burials per year.
Operating model
- Revenue model
- Earned-program. 89% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 90
- Accountability: 86
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.5%; rating input score 74
- Program expense ratio: 83.9%; rating input score 84
- 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: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.9%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 5.78; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 29%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 2.7% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 73.5% of revenue deployed · 83.9% of spending went to programs
- Governance: 13 of 13 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $146K in reported program spending
- Leadership: top reported pay $20K · 14 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 5 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.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Officer compensation ratio scored 11/100.