Worcester County Memorial Park Inc
Nonprofit profile at a glance
- EIN
- 042303664
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Paxton, MA, USA
- Phone
- 5087910350
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,393,403
- Expenses
- $1,783,891
- Assets
- $3,949,711
- Liabilities
- $5,703,038
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- BRIAN KILLELEA (Vice President)
Highest reported compensation
- KEVIN KILLELEA (PRES / DIR): $142,100 total reported compensation
- BRIAN KILLELEA (Vice President): $127,207 total reported compensation
- KATHRYN SHRAUGER (Director): $18,550 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide burial needs to plot owners.
Operating model
- Revenue model
- Investment-supported. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 56
- Sustainability: 27
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: 40%; rating input score 40; 10th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -28%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 2.21; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 1.44; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 9.8%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -4.2% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 2 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $142K · 5 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Independent voting board scored 40/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.