GLENWOOD 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

1977

Legal Domicile

Principal Officer

BILL BRASINGTON

Phone

5702974356

Tax Period

2025-01-01 to 2025-12-31

GLENWOOD CEMETERY ASSOCIATION, founded in 1977, is a small nonprofit that reported $333K in total revenue in fiscal year 2025. Revenue surged 254% from the prior year, signaling strong growth momentum. The organization ran a surplus of $207K, a strong 62% operating margin.

Mission

TO PROVIDE AND MAINTAIN BURIAL SITES FOR CEMETERY MEMBERS AND TO PROVIDE LODGING FOR THE SUPERINTENDENT OF THE CEMETERY.

Program Service Accomplishments

Program 1

Expenses: $107,363 Revenue: $43,320

PROVIDED AND MAINTAINED BURIAL SITES FOR CEMETERY MEMBERS.

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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 $84,472

Program Service Revenue $43,320

Investment Income $55,404

Other Revenue $150,000

TOTAL REVENUE $333,196

Expense Breakdown

Grants Paid $0

Salaries & Benefits $24,868

Fundraising Expenses $0

Program Expenses $107,363

Other Expenses $101,763

TOTAL EXPENSES $126,631

Year-over-Year Comparison

	2025	2024	Change
Revenue	$333,196	$94,237	+2.5%
Expenses	$126,631	$122,887	+0.0%
Net Income	$206,565	$-28,650	-8.2%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BILL BRASINGTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
WILLIAM BROWN	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
LEE P CUMMINGS	DIRECTOR	1.00	Director	$0	$0	$0
DOROTHY GARDINER	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HERRINGTON	DIRECTOR	1.00	Director	$0	$0	$0
EVAN S WILLIAMS JR	DIRECTOR	1.00	Director	$0	$0	$0
KAY MCNEIL	SECRETARY	1.00	Officer Director	$0	$0	$0
NILS PETERSON	DIRECTOR	1.00	Director	$0	$0	$0
DAVID C SCHUCKER	TREASURER	1.00	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	$333,196	$126,631	$1,975,193	$206,565
2024	No data	No data	No data	No data
2023	$87,897	$104,320	$1,672,095	$-16,423
2022	$110,232	$98,216	$1,551,440	$12,016
2021	$93,939	$95,984	$1,783,306	$-2,045
2020	$103,054	$88,890	$1,648,969	$14,164
2018	$91,706	$112,218	$1,392,154	$-20,512