UNION CEMETERY ASSOCIATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Legal Domicile

Principal Officer

Allan Gauthier

Phone

6035281123

Tax Period

2025-04-01 to 2026-03-31

UNION CEMETERY ASSOCIATION is a micro nonprofit that reported $97K in total revenue in fiscal year 2025. Expenses of $109K exceeded revenue, resulting in a 11% operating deficit.

Mission

Maintenance and upgrades annually to cemetery. Ongoing sales of plots and income from burials, cremation and markers.

Program Service Accomplishments

Program 1

Expenses: $11,916 Revenue: $18,500

Burials and Cremations

Program 2

Revenue: $14,900

Sales of Tombs and Markers

Program 3

Expenses: $0 Revenue: $3,150

tomb rental

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $7,205

Program Service Revenue $36,550

Investment Income $53,659

Other Revenue $0

TOTAL REVENUE $97,414

Expense Breakdown

Grants Paid $1,300

Salaries & Benefits $71,319

Fundraising Expenses $0

Program Expenses $11,916

Other Expenses $35,890

TOTAL EXPENSES $108,509

Year-over-Year Comparison

	2025	2024	Change
Revenue	$97,414	$94,987	+0.0%
Expenses	$108,509	$139,896	-0.2%
Net Income	$-11,095	$-44,909	-0.8%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

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
CRAIG BEANE	DIRECTOR	1.0	Director	$0	$0	$0
DAVID FURBER	DIRECTOR	1.0	Director	$0	$0	$0
JANE MACFADZEN	SECRETARY	1.0	Director	$0	$0	$0
MARGARET SELIG	DIRECTOR	1.0	Director	$0	$0	$0
JOHN PERLEY	DIRECTOR	1.0	Director	$0	$0	$0
DAVID SMITH	DIRECTOR	1.0	Director	$0	$0	$0
ALLAN GAUTHIER	PRESIDENT	1.0	Officer	$0	$0	$0
MARCIA HAYWARD	VICE PRESIDENT/TREASURER	2.0	Officer	$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
2026	$97,414	$108,509	$1,665,464	$-11,095
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