PATASKALA CEMETERY ASSOCIATION (EIN 314384525) - 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

1900

Legal Domicile

Principal Officer

MICHAEL E MERCHANT

Phone

7409278314

Tax Period

2024-05-01 to 2025-04-30

PATASKALA CEMETERY ASSOCIATION, founded in 1900, is a small nonprofit that reported $114K in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Net assets of $597K represent 63 months of operating reserves.

Mission

THE CEMETERY ASSOCIATION WAS ESTABLISHED FOR THE PURPOSE OF SELLING AND MAINTAINING GRAVE SPACES IN THE PATASKALA CEMETERY.

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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 $50

Program Service Revenue $0

Investment Income $10,517

Other Revenue $103,314

TOTAL REVENUE $113,881

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,880

Fundraising Expenses $0

Other Expenses $70,494

TOTAL EXPENSES $118,374

Year-over-Year Comparison

	2024	2023	Change
Revenue	$113,881	$89,318	+0.3%
Expenses	$118,374	$107,000	+0.1%
Net Income	$-4,493	$-17,682	-0.7%

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
MICHAEL E MERCHANT	TRUSTEE	N/A	Officer Director	$0	$0	$0
PAMELA MERCHANT	TRUSTEE	N/A	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	$113,881	$118,374	$611,644	$-4,493
2024	$89,318	$107,000	$602,534	$-17,682
2023	$121,528	$116,886	$621,921	$4,642
2022	$163,171	$102,968	$622,706	$60,203
2021	$112,618	$89,200	$561,811	$23,418
2020	$127,384	$91,432	$554,928	$35,952
2019	$92,019	$87,251	$498,444	$4,768

PATASKALA CEMETERY ASSOCIATION