LOCUST VALLEY CEMETERY ASSOCIATION INC (EIN 111502725) - 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

1900

Legal Domicile

Phone

5166765290

Tax Period

2023-04-01 to 2024-03-31

LOCUST VALLEY CEMETERY ASSOCIATION INC, founded in 1900, is a community nonprofit that reported $3.2M in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. The organization ran a surplus of $1.0M, a strong 32% operating margin.

Mission

The interment of bodies in burial plots held by members and maintenance of the cemetery in perpetuity. Regulated by the NY State Department of State, Division of Cemeteries.

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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 $46,252

Program Service Revenue $2,212,786

Investment Income $902,825

Other Revenue $32,212

TOTAL REVENUE $3,194,075

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,020,356

Fundraising Expenses $0

Other Expenses $1,157,871

TOTAL EXPENSES $2,178,227

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,194,075	$3,557,575	-0.1%
Expenses	$2,178,227	$2,005,803	+0.1%
Net Income	$1,015,848	$1,551,772	-0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
William Simons	General Manager	40.00		$176,943	$20,276	$197,219
Edward Simons	Superintendent	40.00		$125,557	$26,559	$152,116
Diane Fagiola	Chairperson	5.00	Officer Director	$0	$0	$0
James Wellington	President	5.00	Officer Director	$0	$0	$0
Peter B Colgrove	Secretary	5.00	Officer Director	$0	$0	$0
Stephen Murphy	Treasurer	5.00	Officer Director	$0	$0	$0
Edward Minicozzi	Vice President	5.00	Officer Director	$0	$0	$0
Carol Harrington	Asst Secretary	5.00	Officer Director	$0	$0	$0
Edward O'Neill	Co-Treasurer	5.00	Officer Director	$0	$0	$0
Aimee DiBartolomeo	Director	3.00	Director	$0	$0	$0
Mary MacDonald	Director	3.00	Director	$0	$0	$0
BRIAN FINNERTY	Director	3.00	Director	$0	$0	$0
Peter Quick	Director	3.00	Director	$0	$0	$0
Michael Nikolai	Director	3.00	Director	$0	$0	$0
Colin F O'Donnell	Director	3.00	Director	$0	$0	$0
Pierre A Gonthier	Director	3.00	Director	$0	$0	$0
Ellen McMillin	Director	3.00	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	$3,194,075	$2,178,227	$27,508,380	$1,015,848
2023	$3,557,575	$2,005,803	$23,467,282	$1,551,772
2022	$4,072,704	$2,011,201	$23,659,950	$2,061,503
2021	$4,333,688	$1,733,526	$22,748,565	$2,600,162
2020	$1,964,425	$1,605,449	$16,177,900	$358,976
2019	$2,215,114	$1,711,628	$18,519,567	$503,486

LOCUST VALLEY CEMETERY ASSOCIATION INC