UNION CEMETERY ASSOCIATION (EIN 020199325) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Legal Domicile

Principal Officer

ALLAN GAUTHIER

Phone

6035281123

Tax Period

2024-04-01 to 2025-03-31

UNION CEMETERY ASSOCIATION is a micro nonprofit that reported $95K in total revenue in fiscal year 2024. Expenses of $140K exceeded revenue, resulting in a 47% operating deficit.

Mission

MAINTENANCE AND PERPETUAL CARE OF A CEMETERY

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $11,555

Program Service Revenue $48,290

Investment Income $34,992

Other Revenue $150

TOTAL REVENUE $94,987

Expense Breakdown

Grants Paid $750

Salaries & Benefits $81,213

Fundraising Expenses $0

Program Expenses $122,809

Other Expenses $57,933

TOTAL EXPENSES $139,896

Year-over-Year Comparison

	2024	2023	Change
Revenue	$94,987	$94,959	+0.0%
Expenses	$139,896	$117,248	+0.2%
Net Income	$-44,909	$-22,289	+1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALLAN GAUTHIER	PRESIDENT	10.00	Officer	$0	$0	$0
MARCIA HAYWARD	VICE PRESIDENT/TREASURER	5.00	Officer	$0	$0	$0
CRAIG BEANE	DIRECTOR	1.00	Director	$0	$0	$0
DAVID FURBER	DIRECTOR	1.00	Director	$0	$0	$0
JANE MACFADZEN	SECRETARY	1.00	Director	$0	$0	$0
MARGARET SELIG	DIRECTOR	1.00	Director	$0	$0	$0
JOHN PERLEY	DIRECTOR	1.00	Director	$0	$0	$0
DAVID SMITH	DIRECTOR	1.00	Director	$0	$0	$0
IRA KELTZ	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$94,987	$139,896	$1,526,806	$-44,909
2024	$94,959	$117,248	$1,524,079	$-22,289
2023	$87,875	$106,249	$1,409,548	$-18,374
2022	$83,588	$91,822	$1,457,897	$-8,234
2021	$71,575	$70,122	$1,027,132	$1,453
2020	$60,833	$62,283	$860,282	$-1,450
2019	$63,771	$64,486	$918,447	$-715
2019	$63,771	$64,486	$918,447	$-715

UNION CEMETERY ASSOCIATION