ALBANY 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

1958

Legal Domicile

Principal Officer

JACQUELYN JERRY

Phone

5184637017

Tax Period

2024-01-01 to 2024-12-31

ALBANY CEMETERY ASSOCIATION, founded in 1958, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024. Revenue fell 38% from the prior year — a significant decline worth monitoring. Net assets of $9.1M represent 90 months of operating reserves.

Mission

THE MAINTENANCE OF THE CEMETERY, LOT SALES, CREMATIONS, PERPETUAL CARE, INTERMENTS AND OTHER RELATED CEMETERY MATTERS.

Program Service Accomplishments

Program 1

THE MAINTENANCE OF THE CEMETERY, LOT SALES, CREMATIONS, PERPETUAL CARE, INTERMENTS AND OTHER RELATED CEMETERY MATTERS.

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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 $160,644

Program Service Revenue $308,049

Investment Income $573,068

Other Revenue $175,080

TOTAL REVENUE $1,216,841

Expense Breakdown

Grants Paid $0

Salaries & Benefits $777,680

Fundraising Expenses $0

Other Expenses $529,459

TOTAL EXPENSES $1,307,139

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,216,841	$1,965,951	-0.4%
Expenses	$1,307,139	$1,300,150	+0.0%
Net Income	$-90,298	$665,801	-1.1%

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

$117,782

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK T BODNAR	PRESIDENT	1.00	Officer Director	$0	$0	$0
FRANK M SLINGERLAND	2ND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KURT VAN STEEMBURG	TRUSTEE	1.00	Director	$0	$0	$0
DARCY DELAGO	TRUSTEE	1.00	Director	$0	$0	$0
JACQUELYN JERRY	TREASURER	1.00	Officer Director	$0	$0	$0
TYLER KATTREIN	TRUSTEE	1.00	Director	$0	$0	$0
DORIS FISCHER MALESARDI	TRUSTEE	1.00	Director	$0	$0	$0
EDWARD F MCNAMARA	ASSISTANT TREASURER	1.00	Officer Director	$0	$0	$0
DONNA G OHLMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
CARLA SOFKA	TRUSTEE	1.00	Director	$0	$0	$0
JUDITH WHITE	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN FRANKLIN	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL S RADLICK	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL P BARRETT	1ST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRISTOPHER WHITE	TRUSTEE	1.00	Director	$0	$0	$0
PETER R CROUSE	TRUSTEE	1.00	Director	$0	$0	$0
MARY DURGEE	TRUSTEE	1.00	Director	$0	$0	$0
TIM DIAMOND	GENERAL MANAGER	60.00	Officer	$84,841	$32,941	$117,782

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	$1,216,841	$1,307,139	$9,203,499	$-90,298
2023	$1,965,951	$1,300,150	$9,123,714	$665,801
2022	$1,487,931	$1,244,441	$8,609,899	$243,490
2021	$1,758,055	$1,182,572	$9,798,787	$575,483
2020	$1,540,169	$1,007,676	$8,653,431	$532,493
2019	$1,328,245	$1,121,565	$7,983,675	$206,680
2018	$924,673	$1,043,529	$7,167,938	$-118,856