MEMORY GARDENS INC (EIN 140880795) - 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

1940

Legal Domicile

Principal Officer

JOSEPH MAZMANIAN

Phone

5188699506

Tax Period

2025-01-01 to 2025-12-31

MEMORY GARDENS INC, founded in 1940, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.3M, a strong 49% operating margin.

Mission

PROVIDING CEMETERY GROUNDS AND RELATED SALES AND SERVICES AND MAINTENANCE 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 (2025)

Revenue Breakdown

Contributions & Grants $39,350

Program Service Revenue $396,375

Investment Income $785,393

Other Revenue $1,378,216

TOTAL REVENUE $2,599,334

Expense Breakdown

Grants Paid $0

Salaries & Benefits $872,250

Fundraising Expenses $0

Other Expenses $450,468

TOTAL EXPENSES $1,322,718

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,599,334	$2,406,117	+0.1%
Expenses	$1,322,718	$1,307,049	+0.0%
Net Income	$1,276,616	$1,099,068	+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

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

$128,164

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH MAZMANIAN	EXECUTIVE DI	40.00	Director	$128,164	$0	$128,164
CHERYL KOWALSKI	PRESIDENT	1.00	Officer Director	$0	$0	$0
SHARON M GREENFIELD	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ANDY MARINO	SECRETARY	1.00	Officer Director	$0	$0	$0
FRANK COLUCCIO	TREASURER	1.00	Officer Director	$0	$0	$0
RAYMOND PARADISE	TRUSTEE	1.00	Director	$0	$0	$0
CATHERINE ROMANO	TRUSTEE	1.00	Director	$0	$0	$0
MIKE SMITH	TRUSTEE	1.00	Director	$0	$0	$0
DONNA J SIPPERLY	TRUSTEE	1.00	Director	$0	$0	$0
GARY LAVALLEY	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL HENNESSEY	TRUSTEE	1.00	Director	$0	$0	$0
JANIS L MITOLA	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	$2,599,334	$1,322,718	$17,262,132	$1,276,616
2024	$2,406,117	$1,307,049	$15,800,025	$1,099,068
2023	$2,863,878	$1,178,192	$14,254,150	$1,685,686
2022	$1,931,290	$1,190,249	$12,027,997	$741,041
2021	$1,780,771	$1,074,907	$12,256,889	$705,864
2020	$1,354,069	$1,150,785	$10,098,693	$203,284
2019	$1,434,483	$1,150,943	$9,300,319	$283,540
2018	$1,390,148	$1,034,319	$7,816,512	$355,829

MEMORY GARDENS INC