PINELAWN CEMETERY

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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

1902

Legal Domicile

Principal Officer

JUSTIN D LOCKE

Phone

6312496100

Tax Period

2023-01-01 to 2023-12-31

PINELAWN CEMETERY, founded in 1902, is a mid-sized nonprofit that reported $40.0M in total revenue in fiscal year 2023. Expenses of $35.7M left a modest 11% surplus.

Mission

THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. BUT SINCE WE ARE A CEMETERY, THERE IS NO MISSION STATEMENT, NOR ADOPTION BY THE GOVERNING BODY.

Program Service Accomplishments

Program 1

THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. ALL REVENUE AND EXPENSES ARE RELATED TO THIS ACTIVITY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $35,723,348

Investment Income $3,439,526

Other Revenue $794,935

TOTAL REVENUE $39,957,809

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,099,783

Fundraising Expenses $0

Other Expenses $22,610,514

TOTAL EXPENSES $35,710,297

Year-over-Year Comparison

	2023	2022	Change
Revenue	$39,957,809	$40,231,903	0.0%
Expenses	$35,710,297	$36,748,867	0.0%
Net Income	$4,247,512	$3,483,036	+0.2%

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

168

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

$1,469,704

Total Directors

$722,355

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ADAMANDIA ARESTOU	DIRECTOR	0.60	Director	$7,500	$0	$7,500
ARTHUR J KREMER	DIRECTOR	0.60	Director	$7,500	$0	$7,500
BRUCE W GEIGER	DIRECTOR	0.60	Director	$7,500	$0	$7,500
JONATHAN GAYNIN	DIRECTOR	0.60	Director	$7,500	$0	$7,500
JUSTIN D LOCKE	DIRECTOR, PRESIDENT & SUPERINTENDENT	40.00	Officer Director	$562,141	$28,591	$590,732
LEON MCCAIN	DIRECTOR	0.60	Director	$9,750	$0	$9,750
MARK A CUTHBERTSON	OUTSIDE COUNSEL	2.40	Director	$41,773	$0	$41,773
MARK A CUTHBERTSON	DIRECTOR	0.60	Director	$7,500	$0	$7,500
DANIEL CRAIG JR	DIRECTOR	0.60	Director	$7,500	$0	$7,500
PETER T LOSEE	DIRECTOR	0.60	Director	$7,500	$0	$7,500
ROGER STEBBINS	DIRECTOR	0.60	Director	$10,350	$0	$10,350
STEPHEN D LOCKE	CHAIRMAN OF THE BOARD	0.60	Director	$7,500	$0	$7,500
TIEN H LIN	DIRECTOR	0.60	Director	$9,750	$0	$9,750
ALEXANDRA LOCKE	EXECUTIVE VICE PRESIDENT	40.00	Officer	$330,472	$6,000	$336,472
BRIAN GROBLEWSKI	VICE PRESIDENT OF SALES &	40.00	Officer	$294,591	$30,570	$325,161
LORALEE REUSCH	SECRETARY & TREASURER	40.00	Officer	$209,464	$7,875	$217,339
LYNN MIONE	COUNSELOR	40.00	Highest	$289,778	$8,640	$298,418
CHONG YUN	COUNSELOR	40.00	Highest	$318,341	$30,466	$348,807
THOMAS MORGAN	COUNSELOR	40.00	Highest	$236,247	$10,876	$247,123
JOHN M GRAZIANO	COUNSELOR	40.00	Highest	$228,728	$30,466	$259,194
THOMAS MCDONALD	COUNSELOR	40.00	Highest	$206,191	$36,241	$242,432

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	No data	No data	No data	No data
2023	$39,957,809	$35,710,297	$156,579,106	$4,247,512
2022	$40,231,903	$36,748,867	$152,331,594	$3,483,036
2021	$44,288,902	$36,522,012	$148,871,665	$7,766,890
2020	$41,787,300	$37,329,816	$141,136,708	$4,457,484
2019	$31,686,536	$27,847,907	$136,709,930	$3,838,629
2019	$31,686,536	$27,847,907	$136,709,930	$3,838,629
2018	$29,972,804	$26,200,737	$132,900,826	$3,772,067