Lebanon Presbyterian Church Cemetery Inc (EIN 251423528) - 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

1982

Legal Domicile

Phone

4124669115

Tax Period

2024-01-01 to 2024-12-31

Lebanon Presbyterian Church Cemetery Inc, founded in 1982, is a micro nonprofit that reported $91K in total revenue in fiscal year 2024. Revenue surged 77% from the prior year, signaling strong growth momentum. Expenses of $260K exceeded revenue, resulting in a 187% operating deficit.

Mission

To provide interment/entombment Spaces and related services

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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 $55,158

Investment Income $35,508

Other Revenue $0

TOTAL REVENUE $90,666

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $250,806

Other Expenses $260,106

TOTAL EXPENSES $260,106

Year-over-Year Comparison

	2024	2023	Change
Revenue	$90,666	$51,133	+0.8%
Expenses	$260,106	$55,616	+3.7%
Net Income	$-169,440	$-4,483	+36.8%

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

$9,300

Total Directors

$9,300

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Kenneth Eber	President	Officer Director	$6,900	$0	$6,900
Richard Mills	Treasurer	Officer Director	$2,400	$0	$2,400
Janet Miller	Board Member	Director	$0	$0	$0
Holly Galioto	Board Member	Director	$0	$0	$0
Bernie Hollis	Board Member	Director	$0	$0	$0
J Fred Slater	Board Member	Director	$0	$0	$0
Charles Stetor	Board Member	Director	$0	$0	$0
Pearl Montgomery	secretary	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
2024	$90,666	$260,106	$1,751,803	$-169,440
2023	$51,133	$55,616	$1,865,081	$-4,483
2022	$49,134	$51,995	$1,925,726	$-2,861
2021	$130,045	$117,880	$1,928,698	$12,165
2020	$88,464	$124,231	$1,805,563	$-35,767
2019	$126,062	$111,747	$1,723,463	$14,315
2018	$151,880	$109,396	$1,564,602	$42,484

Lebanon Presbyterian Church Cemetery Inc