NIAGARA FALLS MEMORIAL PARK ASSOCIATION (EIN 160569970) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1928

Legal Domicile

Principal Officer

MICHAEL BENDEN

Phone

7162970811

Tax Period

2024-01-01 to 2024-12-31

NIAGARA FALLS MEMORIAL PARK ASSOCIATION, founded in 1928, is a small nonprofit in the Mutual Benefit sector that reported $453K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $406K left a modest 10% surplus.

Mission

NIAGARA FALLS MEMORIAL PARK CEMETERY IS A 50 ACRE BURIAL ESTATE LOCATED IN THE TOWN OF LEWISTON, NIAGARA COUNTY NY. INCORPORATED IN 1928, NIAGARA MEMORIAL HAS BEEN SERVING THE COMMUNITY FOR NEARLY A CENTURY.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $438,335

Investment Income $14,502

Other Revenue $0

TOTAL REVENUE $452,837

Expense Breakdown

Grants Paid $0

Salaries & Benefits $267,733

Fundraising Expenses $0

Other Expenses $138,075

TOTAL EXPENSES $405,808

Year-over-Year Comparison

	2024	2023	Change
Revenue	$452,837	$348,139	+0.3%
Expenses	$405,808	$382,673	+0.1%
Net Income	$47,029	$-34,534	-2.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$70,988

Total Directors

$70,988

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL BENDEN	PRESIDENT	20.00	Officer Director	$70,988	$0	$70,988
SARAH KENNEDY	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
PAULA HALL	TREASURER/SECRETARY	10.00	Officer Director	$0	$0	$0
BRIAN TAYLOR	DIRECTOR	5.00	Director	$0	$0	$0
MICHELLE TIMINRI	DIRECTOR	5.00	Director	$0	$0	$0
LISA VATER	DIRECTOR	5.00	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
2024	$452,837	$405,808	$555,249	$47,029
2023	$348,139	$382,673	$499,010	$-34,534
2022	$382,456	$413,093	$538,893	$-30,637

NIAGARA FALLS MEMORIAL PARK ASSOCIATION