LAST REST CEMETERY ASSOCIATION (EIN 020314774) - 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

Formation Year

1972

Legal Domicile

Principal Officer

Patricia Lamont

Phone

4132817157

Tax Period

2024-01-01 to 2024-12-31

LAST REST CEMETERY ASSOCIATION, founded in 1972, is a small nonprofit that reported $151K in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $52K, a strong 35% operating margin.

Mission

Maintenance of a public cemetary

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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 $19,480

Program Service Revenue $111,784

Investment Income $19,467

Other Revenue $0

TOTAL REVENUE $150,731

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,529

Fundraising Expenses $0

Program Expenses $0

Other Expenses $90,749

TOTAL EXPENSES $98,278

Year-over-Year Comparison

	2024	2023	Change
Revenue	$150,731	$128,897	+0.2%
Expenses	$98,278	$119,586	-0.2%
Net Income	$52,453	$9,311	+4.6%

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

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

$6,900

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lenny Worster	Director	1.00	Director	$0	$0	$0
John Hall	President	1.00	Officer Director	$0	$0	$0
Ronald Miner Jr	Director	1.00	Director	$0	$0	$0
Paul Micali	Director	1.00	Director	$0	$0	$0
Susan Flaherty	Director	1.00	Director	$0	$0	$0
Casey Martel	Director	1.00	Director	$0	$0	$0
John Diggins	Director	1.00	Director	$0	$0	$0
George Keller	Director	1.00	Director	$0	$0	$0
Scott Kurzweil	Director	1.00	Director	$0	$0	$0
Dean Killkelley	Director	1.00	Director	$0	$0	$0
Patricia Lamont	Secretary/Treasurer (non-voting)	2.00	Officer	$6,900	$0	$6,900

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
2024	$150,731	$98,278	$533,822	$52,453
2023	$128,897	$119,586	$481,369	$9,311
2022	$115,724	$120,817	$456,911	$-5,093
2021	$157,728	$121,272	$520,432	$36,456
2020	$135,134	$154,135	$484,728	$-19,001
2019	$143,183	$106,964	$476,239	$36,219
2018	$107,475	$96,148	$409,239	$11,327

LAST REST CEMETERY ASSOCIATION