Woodstock Cemetery Association

Nonprofit profile at a glance

EIN
141190310
IRS 990 coverage
2012–2012
Forms available
Form 990 2012
Location
Woodstock, NY, USA
Phone
8456796393
Rating confidence
Limited
Sector
Cemeteries

Reported finances

Revenue
$35,244
Expenses
$32,856
Assets
$239,149
Liabilities
$2,363

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cemetery for the disposal of deceased human remains

What it reported doing in 2012

Cemetery is operated for the disposal of deceased human remains. The organization is operated according to provisions of article 15 of the nys not-for-profit corporation law which requires that all cemeteries in New York state be operated on a non-profit basis for the mutual benefit of plot owners therein.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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: 6
  • Sustainability: 54
  • Growth: NotEnoughData

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; 60th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 6.8%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 7.28; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $2K · 11 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.