THE PROPRIETORS OF LINWOOD CEMETERY (EIN 041548430) - 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

1845

Legal Domicile

Principal Officer

DAVID SPLAINE

Phone

9783744191

Tax Period

2024-01-01 to 2024-12-31

THE PROPRIETORS OF LINWOOD CEMETERY, founded in 1845, is a community nonprofit that reported $2.0M in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. The organization ran a surplus of $567K, a strong 28% operating margin.

Mission

CEMETERY AND CREMATORIUM SERVICES

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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 $0

Program Service Revenue $1,027,034

Investment Income $1,015,800

Other Revenue $6,942

TOTAL REVENUE $2,049,776

Expense Breakdown

Grants Paid $0

Salaries & Benefits $741,910

Fundraising Expenses $0

Program Expenses $1,483,143

Other Expenses $741,233

TOTAL EXPENSES $1,483,143

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,049,776	$2,474,103	-0.2%
Expenses	$1,483,143	$1,461,689	+0.0%
Net Income	$566,633	$1,012,414	-0.4%

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

$65,156

Total Directors

$65,156

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL KENNEY	CLERK	40.00	Highest	$120,159	$0	$120,159
DAVID SPLAINE	PRESIDENT	12.00	Officer Director	$65,156	$0	$65,156
KARL ARAKELLAN	DIRECTOR	1.00	Director	$0	$0	$0
ELLEN DAVIS	TREASURER	1.00	Officer Director	$0	$0	$0
JOAN KIMBALL	DIRECTOR	1.00	Director	$0	$0	$0
LAURA MCGREGOR	DIRECTOR	1.00	Director	$0	$0	$0
MILTON SMITH	DIRECTOR	1.00	Director	$0	$0	$0
JEFF STONE	DIRECTOR	1.00	Director	$0	$0	$0
JAMES TZITZON	DIRECTOR	1.00	Director	$0	$0	$0
THEA VALVANIS	DIRCETOR	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
2024	$2,049,776	$1,483,143	$34,959,282	$566,633
2023	$2,474,103	$1,461,689	$32,320,532	$1,012,414
2022	$1,658,817	$1,508,155	$31,807,895	$150,662
2021	$2,506,280	$1,345,520	$32,379,441	$1,160,760
2020	$1,512,685	$1,410,866	$31,142,661	$101,819
2019	$2,115,300	$1,354,245	$28,292,977	$761,055
2018	$1,681,440	$1,294,009	$23,730,970	$387,431

THE PROPRIETORS OF LINWOOD CEMETERY