GREENLAWN CEMETERY ASSOCIATION

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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

1936

Legal Domicile

Principal Officer

LINDA ELLINGER

Phone

4194472010

Tax Period

2025-01-01 to 2025-12-31

GREENLAWN CEMETERY ASSOCIATION, founded in 1936, is a small nonprofit that reported $129K in total revenue in fiscal year 2025. Revenue surged 36% from the prior year, signaling strong growth momentum. Net assets of $936K represent 87 months of operating reserves.

Mission

OPERATION OF CEMETERY FOR THE BENEFIT OF PEOPLE WHO HAVE OR WILL PURCHASE BURIAL PLOTS IN THE FUTURE

Program Service Accomplishments

Program 1

PROVIDER OF CEMETERY 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 (2025)

Revenue Breakdown

Contributions & Grants $45,285

Program Service Revenue $44,725

Investment Income $35,114

Other Revenue $3,453

TOTAL REVENUE $128,577

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,172

Fundraising Expenses $0

Other Expenses $81,425

TOTAL EXPENSES $134,597

Year-over-Year Comparison

	2025	2024	Change
Revenue	$128,577	$94,347	+0.4%
Expenses	$134,597	$85,648	+0.6%
Net Income	$-6,020	$8,699	-1.7%

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

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
DENNIS WILKINSON	PRESIDENT	10.00	Officer Director	$0	$0	$0
JOHN BLACK	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
LINDA ELLINGER	TREASURER	15.00	Officer Director	$0	$0	$0
CHARLES ARDNER	TRUSTEE	5.00	Director	$0	$0	$0
CODY NICHOLS	SECRETARY	10.00	Officer Director	$0	$0	$0
BRETT MOYER	TRUSTEE	5.00	Director	$0	$0	$0
LEE MARTIN	TRUSTEE	1.00	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	$128,577	$134,597	$956,495	$-6,020
2024	$94,347	$85,648	$943,999	$8,699
2023	$120,479	$78,974	$843,897	$41,505
2022	$90,930	$80,056	$712,878	$10,874
2021	$119,442	$70,812	$827,310	$48,630
2020	$95,128	$90,505	$697,290	$4,623
2019	$130,435	$95,925	$637,055	$34,510
2018	$99,218	$87,441	$548,669	$11,777