CASTLETON CEMETERY ASSOCIATION (EIN 140552942) - 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

1941

Legal Domicile

Principal Officer

STEVEN KELLY

Phone

5182272602

Tax Period

2025-01-01 to 2025-12-31

CASTLETON CEMETERY ASSOCIATION, founded in 1941, is a micro nonprofit that reported $64K in total revenue in fiscal year 2025. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $94K exceeded revenue, resulting in a 46% operating deficit.

Mission

SALES OF GRAVES INTERMENTS AND MONUMENT FOUNDATIONS

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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 (2025)

Revenue Breakdown

Contributions & Grants $2,106

Program Service Revenue $49,541

Investment Income $12,598

Other Revenue $0

TOTAL REVENUE $64,245

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $94,047

Other Expenses $94,047

TOTAL EXPENSES $94,047

Year-over-Year Comparison

	2025	2024	Change
Revenue	$64,245	$88,823	-0.3%
Expenses	$94,047	$74,286	+0.3%
Net Income	$-29,802	$14,537	-3.1%

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

N/A

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
DAWNE M KELLY	TREASURER	6.00	Officer Director	$0	$0	$0
JAYNE ROBINSON	SECRETARY	4.00	Officer Director	$0	$0	$0
GERALD ROBINSON	TRUSTEE	5.00	Director	$0	$0	$0
FRANK BALL	TRUSTEE	5.00	Director	$0	$0	$0
VINCENT BREWER	TRUSTEE	4.00	Director	$0	$0	$0
STEVEN KELLY	PRESIDENT	8.00	Officer Director	$0	$0	$0
PHILLIP DORN	TRUSTEE	1.00	Director	$0	$0	$0
BARBARA MAXIUM	TRUSTEE	1.00	Director	$0	$0	$0
BETTSY PROHONI	TRUSTEE	1.00	Director	$0	$0	$0
JENNIFER PRATICO	TRUSTEE	1.00	Director	$0	$0	$0
SANDRA SCHANCK	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT SCHANCK	TRUSTEE	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
2025	$64,245	$94,047	$1,035,478	$-29,802
2024	$88,823	$74,286	$998,386	$14,537
2023	$232,202	$45,411	$907,593	$186,791
2022	$44,900	$49,321	$718,365	$-4,421
2021	$54,081	$54,895	$690,905	$-814
2020	$40,094	$44,253	$692,423	$-4,159

CASTLETON CEMETERY ASSOCIATION