Morningside Cemetery Association (EIN 250675890) - 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

1924

Legal Domicile

Phone

8143717130

Tax Period

2025-01-01 to 2025-12-31

Morningside Cemetery Association, founded in 1924, is a small nonprofit that reported $512K in total revenue in fiscal year 2025. Expenses of $462K left a modest 10% surplus.

Mission

Provide and maintain cemetery burial plots for the deceased.

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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 $0

Program Service Revenue $183,825

Investment Income $271,814

Other Revenue $56,250

TOTAL REVENUE $511,889

Expense Breakdown

Grants Paid $0

Salaries & Benefits $290,546

Fundraising Expenses $0

Program Expenses $462,399

Other Expenses $171,853

TOTAL EXPENSES $462,399

Year-over-Year Comparison

	2025	2024	Change
Revenue	$511,889	$525,757	0.0%
Expenses	$462,399	$403,919	+0.1%
Net Income	$49,490	$121,838	-0.6%

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	Role	Reportable Comp	Other Comp	Total
Benjamin S Blakley III	Director	Director	$0	$0	$0
David Miller	Director	Director	$0	$0	$0
Thomas Gusky	Director	Director	$0	$0	$0
James E OBryon	Director	Director	$0	$0	$0
Randy Fulton	Director	Director	$0	$0	$0
Daniel J Duttry	Director	Director	$0	$0	$0
Mike Murray	Director	Director	$0	$0	$0
Mark Segerberg	Director	Director	$0	$0	$0
Tony Fredrick	Director	Director	$0	$0	$0
Sheldon Spigelmyer	President	Officer	$0	$0	$0
Greg Yutzey	Vice President	Officer	$0	$0	$0
Jeffery DuBois	SecretaryTreasurer	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
2025	$511,889	$462,399	$5,244,516	$49,490
2024	$525,757	$403,919	$5,195,026	$121,838
2023	$438,600	$388,457	$5,073,188	$50,143
2022	$435,290	$359,803	$5,023,045	$75,487
2021	$505,468	$340,379	$4,947,778	$165,089
2020	$368,264	$317,310	$4,782,689	$50,954
2019	$400,269	$329,036	$4,731,735	$71,233
2018	$441,086	$305,530	$4,660,502	$135,556

Morningside Cemetery Association