MARTINSBURG 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

1910

Legal Domicile

Principal Officer

FRANCIS SMITHLING

Phone

3153765203

Tax Period

2024-01-01 to 2024-12-31

MARTINSBURG CEMETERY ASSOCIATION, founded in 1910, is a small nonprofit that reported $237K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. The organization ran a surplus of $162K, a strong 68% operating margin.

Mission

MANAGEMENT OF CEMETERY BURIALS AND BURIAL PLOT SALES. MAINTAIN TOWN CEMETERY.

Program Service Accomplishments

Program 1

LOT SALES AND INTERMENT FEES FOR REVENUES. CARE AND MAINTENANCE OF THE CEMETERY FOR EXPENSES.

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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 $124

Program Service Revenue $11,240

Investment Income $226,039

Other Revenue $0

TOTAL REVENUE $237,403

Expense Breakdown

Grants Paid $0

Salaries & Benefits $31,913

Fundraising Expenses $0

Other Expenses $43,460

TOTAL EXPENSES $75,373

Year-over-Year Comparison

	2024	2023	Change
Revenue	$237,403	$284,005	-0.2%
Expenses	$75,373	$67,173	+0.1%
Net Income	$162,030	$216,832	-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

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

$5,306

Total Directors

$7,532

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE KELLEY	TREASURER	5.00	Officer Director	$3,465	$0	$3,465
JEFFERY ZEHR	TRUSTEE	1.00	Director	$2,226	$0	$2,226
MARY KELLEY	SECRETARY	5.00	Officer Director	$1,841	$0	$1,841
BOBBIE MARRA	TRUSTEE	1.00	Director	$0	$0	$0
DANIEL ORTLIEB	TRUSTEE	1.00	Director	$0	$0	$0
FRANCIS SMITHLING	PRESIDENT	5.00	Officer Director	$0	$0	$0
THOMAS SWEET	VICE PRESIDE	5.00	Officer 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
2024	$237,403	$75,373	$1,952,516	$162,030
2023	$284,005	$67,173	$1,791,221	$216,832
2022	$113,206	$76,053	$1,574,996	$37,153
2021	$145,358	$65,419	$1,538,950	$79,939
2020	$13,262	$55,350	$1,458,214	$-42,088
2019	$78,654	$54,028	$1,499,922	$24,626
2018	$76,962	$48,191	$1,474,516	$28,771