LIBERTY CEMETERY ASSOCIATION C/O AARON JOHNSON (EIN 237022061) - 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

1926

Legal Domicile

Principal Officer

AARON JOHNSON

Phone

8122768321

Tax Period

2024-01-01 to 2024-12-31

LIBERTY CEMETERY ASSOCIATION C/O AARON JOHNSON, founded in 1926, is a micro nonprofit that reported $46K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $17K, a strong 38% operating margin.

Mission

THE CEMETERY IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF ITS MEMBERS AND CHARTERED DISPOSAL OF BODIES BY BURIAL.

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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 $0

Investment Income $7,342

Other Revenue $38,491

TOTAL REVENUE $45,833

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $28,493

TOTAL EXPENSES $28,493

Year-over-Year Comparison

	2024	2023	Change
Revenue	$45,833	$152,160	-0.7%
Expenses	$28,493	$28,704	0.0%
Net Income	$17,340	$123,456	-0.9%

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

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
BILL FUGATE	DIRECTOR	N/A	Director	$0	$0	$0
UNA TURLEY	DIRECTOR	N/A	Director	$0	$0	$0
BEN CARTER	VICE PRESIDE	N/A	Officer	$0	$0	$0
AARON JOHNSON	PRESIDENT	N/A	Officer	$0	$0	$0
SHANNA JOHNSON	SECRETARY	N/A	Officer	$0	$0	$0
THERESA ROBBINS	TREASURER	N/A	Officer	$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	$45,833	$28,493	$1,592,435	$17,340
2023	$152,160	$28,704	$1,532,369	$123,456
2022	$36,529	$32,583	$1,423,496	$3,946
2021	$291,055	$63,797	$1,551,860	$227,258
2020	$20,240	$33,742	$1,170,567	$-13,502
2019	$34,512	$57,324	$1,053,748	$-22,812
2018	$192,611	$37,370	$917,190	$155,241
2017	$33,426	$21,211	$936,631	$12,215
2016	$15,472	$44,023	$915,122	$-28,551

LIBERTY CEMETERY ASSOCIATION C/O AARON JOHNSON