Wiltwyck Rural Cemetery Association

Nonprofit profile at a glance

EIN
141184785
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Kingston, NY, USA
Phone
8453310199
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,097,347
Expenses
$913,599
Assets
$4,481,119
Liabilities
$1,080,734

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CHERYL HOBART (PRESIDENT)

Highest reported compensation

  • MATTHEW SIRNI (SUPERINTENDE): $158,793 total reported compensation
  • DAVID RYLANCE (SECRETARY): $8,250 total reported compensation
  • CHERYL HOBART (PRESIDENT): $6,655 total reported compensation

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

Overview

Mission

The organization was created to establish and maintain a burial place.

What it reported doing in 2025

Providing and maintaining a burial place.

Operating model

Revenue model
Other-operating. 93% 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 - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 66
  • Accountability: 67
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 16.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 4.9; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 82.1% of spending went to programs
  • Governance: 8 of 12 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $159K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 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.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.