MOUNTAIN GROVE CEMETERY ASSOCIATION

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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

1849

Legal Domicile

Principal Officer

Dwight C Wheeler

Phone

2033663579

Tax Period

2024-01-01 to 2024-12-31

MOUNTAIN GROVE CEMETERY ASSOCIATION, founded in 1849, is a community nonprofit in the Mutual Benefit sector that reported $4.9M in total revenue in fiscal year 2024. Revenue surged 35% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.2M, a strong 45% operating margin.

Mission

TO ACQUIRE AND HOLD LAND FOR THE SOLE PURPOSE OF IN-GROUND BURIAL OR ABOVE GROUND ENTOMBMENT OF HUMAN REMAINS OR CREMATED HUMAN REMAINS IN A RESPECTFUL DIGNIFIED MANNER IN ACCORDANCE WITH THE RELIGIOUS AND/OR CULTURAL BELIEFS OF THE DECEDENT AND THEIR FAMILY. THIS CONSECRATED LAND IS DEDICATED IN PERPETUITY AND IS PROTECTED FROM OTHER USES BY ITS CHARTER AND VARIOUS LOCAL, STATE AND FEDERAL STATUTES, REGULATIONS OR ORDINANCES.

Program Service Accomplishments

Program 1

Expenses: $2,700,774

Sale of cemetery plots, crypts and foundations. Perform cremations, interments an removals. Care of cemetery grounds.

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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 $4,882,442

Investment Income $0

Other Revenue $0

TOTAL REVENUE $4,882,442

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,855,560

Fundraising Expenses $0

Program Expenses $2,700,774

Other Expenses $845,214

TOTAL EXPENSES $2,700,774

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,882,442	$3,617,810	+0.3%
Expenses	$2,700,774	$2,706,161	0.0%
Net Income	$2,181,668	$911,649	+1.4%

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

$119,000

Total Directors

$129,750

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Alexander J Leko	Superintendent	40.00		$166,078	$20,831	$186,909
DAVID K WATTON	ASST SUPERINTENDEN	40.00		$113,183	$13,592	$126,775
DENISE BELMONT	OFFICE MANAGER	40.00		$100,817	$7,130	$107,947
DERYCK C MILLAN	GROUNDSKEEPER	40.00		$95,552	$11,107	$106,659
DAVID L POPOWICH	CREMATORY OPERATOR	40.00		$100,547	$625	$101,172
DeVer G Warner	V.P./TREASURER	10.00	Officer Director	$55,000	$0	$55,000
Dwight C Wheeler	Chairman	10.00	Officer Director	$55,000	$0	$55,000
Timothy B Smith	Secretary	1.00	Officer Director	$9,000	$0	$9,000
Guy C Hatfield	Director	0.00	Director	$9,000	$0	$9,000
Justin D Parks	Director	0.00	Director	$250	$0	$250
SAMUEL A GILLILAND JR	Director	0.00	Director	$250	$0	$250
Paul Johnson	Director	0.00	Director	$250	$0	$250
Melissa Norton	Director	0.00	Director	$250	$0	$250
Ellen Carter	Director	0.00	Director	$250	$0	$250
Paul Watson	Director	0.00	Director	$250	$0	$250
JONATHAN WHEELER	Director	0.00	Director	$250	$0	$250
William Parker Seeley Jr	Director	0.00	Director	$0	$0	$0
George B Longstreth	Director	0.00	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	No data	No data	No data	No data
2024	$4,882,442	$2,700,774	$53,903,723	$2,181,668
2023	$3,617,810	$2,706,161	$50,611,020	$911,649
2022	$2,638,751	$2,404,357	$46,178,043	$234,394
2021	$6,525,033	$2,219,693	$53,410,849	$4,305,340
2020	$3,074,502	$2,015,380	$49,337,547	$1,059,122
2019	$4,129,245	$2,150,833	$44,395,243	$1,978,412
2018	$2,625,856	$1,880,844	$38,488,788	$745,012