Wheaton Cemetery Association

Nonprofit profile at a glance

EIN
410609465
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Wheaton, MN, USA
Phone
3205634329
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$152,116
Expenses
$83,345
Assets
$3,262,774
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Philip Deal (President)

Highest reported compensation

  • Philip Deal (President): $12,000 total reported compensation
  • Shawn Bainbridge (Sec / Treas): $8,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide cemetery for burial of deceased

What it reported doing in 2025

Operation of a cemetery, internments, lots, and markers for the benefit of deceased and family.

Operating model

Revenue model
Investment-supported. 88% of the money available for current operations came from recurring investment income.
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: 45
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.2%; rating input score 38
  • Program expense ratio: 70.7%; rating input score 71
  • 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: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 39.15; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 24%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 38.2% of revenue deployed · 70.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $12K · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.