CRESCENT MEMORIAL PARK INC

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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

1933

Legal Domicile

Phone

8566626313

Tax Period

2024-06-01 to 2025-05-31

CRESCENT MEMORIAL PARK INC, founded in 1933, is a small nonprofit that reported $528K in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $118K, a strong 22% operating margin.

Mission

TO PROVIDE BURIAL PLOTS FOR THE COMMUNITY AS WELL AS BURIAL SERVICES AND MAINTENANCE OF THE BURIAL GROUNDS

Program Service Accomplishments

Program 1

TO PROVIDE BURIAL PLOTS FOR THE COMMUNITY AS WELL AS SERVICES AND MAINTENANCE OF THE BURIAL 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $408,935

Investment Income $118,943

Other Revenue $0

TOTAL REVENUE $527,878

Expense Breakdown

Grants Paid $0

Salaries & Benefits $247,621

Fundraising Expenses $0

Other Expenses $162,132

TOTAL EXPENSES $409,753

Year-over-Year Comparison

	2024	2023	Change
Revenue	$527,878	$414,821	+0.3%
Expenses	$409,753	$438,768	-0.1%
Net Income	$118,125	$-23,947	-5.9%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAWRENCE LIEBMAN	Vice President	1.00	Officer Director	$0	$0	$0
HARV COHEN	Treasurer	1.00	Director	$0	$0	$0
STEVEN GILBERT	BOARD MEMBER	1.00	Officer Director	$0	$0	$0
DANIEL WOLF	President	1.00	Officer Director	$0	$0	$0
BONNI RUBIN-SUGARMAN	Secretary	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
2025	$527,878	$409,753	$3,016,253	$118,125
2024	$414,821	$438,768	$2,861,349	$-23,947
2023	$455,601	$402,835	$2,694,406	$52,766
2022	$514,881	$389,563	$2,727,678	$125,318
2021	$488,771	$348,050	$2,800,679	$140,721
2020	$425,815	$329,785	$2,380,674	$96,030
2019	$439,445	$331,967	$2,244,347	$107,478