GRAYSVILLE CEMETERY ASSOCIATION (EIN 251152061) - 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

1914

Legal Domicile

Principal Officer

SCOTT BRESLER

Phone

7033097179

Tax Period

2024-06-01 to 2025-05-31

GRAYSVILLE CEMETERY ASSOCIATION, founded in 1914, is a micro nonprofit in the Mutual Benefit sector that reported $66K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $32K, a strong 48% operating margin.

Mission

TO PROVIDE FOR THE PERPETUAL CARE, MAINTENANCE AND IMPROVEMENT OF THE CEMETERY GROUNDS INCLUDING MOWING LANDSCAPING, TREE TRIMMING, REMOVAL OF DAMAGED TREES AND ROAD MAINTENANCE.

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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 $5,299

Program Service Revenue $7,050

Investment Income $53,870

Other Revenue $0

TOTAL REVENUE $66,219

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $27,430

Other Expenses $34,215

TOTAL EXPENSES $34,215

Year-over-Year Comparison

	2024	2023	Change
Revenue	$66,219	$103,906	-0.4%
Expenses	$34,215	$55,594	-0.4%
Net Income	$32,004	$48,312	-0.3%

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

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
OSCAR JOHNSTON	PRESIDENT	2.00	Officer	$0	$0	$0
NICHOLAS JOHNSTON	VICE PRESIDENT	1.00	Officer	$0	$0	$0
VIRGINA COOPER	SECRETARY	2.00	Officer	$0	$0	$0
SCOTT BRESLER	TREASURER	2.00	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	$66,219	$34,215	$661,350	$32,004
2024	$103,906	$55,594	$629,346	$48,312
2023	$205,395	$16,484	$581,034	$188,911

GRAYSVILLE CEMETERY ASSOCIATION