CITIZENS' CEMETERY ASSOCIATION (EIN 250404480) - 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

1885

Legal Domicile

Principal Officer

MARK DURAY

Phone

8145352652

Tax Period

2024-03-01 to 2025-02-28

CITIZENS' CEMETERY ASSOCIATION, founded in 1885, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2024. Revenue surged 34% from the prior year, signaling strong growth momentum. The organization ran a surplus of $631K, a strong 33% operating margin.

Mission

TO PROCURE, MAINTAIN, AND DECORATE A CEMETERY AT OR NEAR JOHNSTOWN, PENNSYLVANIA, TO BE USED AS A PLACE OF BURIAL IN ACCORDANCE WITH BY-LAWS AND RULES AND REGULATIONS OF THE CORPORATION.

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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 $1,005,817

Investment Income $907,614

Other Revenue $8,680

TOTAL REVENUE $1,922,111

Expense Breakdown

Grants Paid $0

Salaries & Benefits $754,296

Fundraising Expenses $0

Program Expenses $852,143

Other Expenses $537,028

TOTAL EXPENSES $1,291,324

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,922,111	$1,436,579	+0.3%
Expenses	$1,291,324	$1,235,840	+0.0%
Net Income	$630,787	$200,739	+2.1%

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

$187,170

Total Directors

$6,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK DURAY	PRESIDENT -	40.00	Officer	$104,860	$15,674	$120,534
KENNETH JONES	SECRETARY-TR	40.00	Officer	$55,264	$9,172	$64,436
GEORGE S ASHMAN	TRUSTEE	0.50	Director	$1,100	$0	$1,100
CHARLES PRICE III	CHAIRMAN, CE	0.50	Officer Director	$1,100	$0	$1,100
DONALD C OVERDORFF	TRUSTEE	0.50	Director	$1,100	$0	$1,100
RICHARD D SCHROTT	TRUSTEE, VIC	0.50	Officer Director	$1,100	$0	$1,100
NICHOLAS O ANTONAZZO	TRUSTEE	0.50	Director	$900	$0	$900
DENVER E WHARTON	TRUSTEE	0.50	Director	$900	$0	$900
DAVID THOMSON	TRUSTEE	0.50	Director	$200	$0	$200

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	$1,922,111	$1,291,324	$14,780,318	$630,787
2024	$1,436,579	$1,235,840	$13,760,883	$200,739
2023	$1,119,419	$1,178,533	$12,868,642	$-59,114
2022	$1,619,644	$1,158,213	$13,730,916	$461,431
2021	$1,337,058	$1,113,192	$13,048,066	$223,866
2020	$1,039,564	$1,156,412	$12,012,113	$-116,848
2019	$1,174,628	$1,173,056	$11,996,146	$1,572

CITIZENS' CEMETERY ASSOCIATION