CONCORDIA EV LUTHERAN CEMETERY ASSOCIATION OF HAMMOND INDIANA (EIN 351101055) - 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

1903

Legal Domicile

Principal Officer

JAMES PRATT

Phone

2198363721

Tax Period

2024-10-01 to 2025-09-30

CONCORDIA EV LUTHERAN CEMETERY ASSOCIATION OF HAMMOND INDIANA, founded in 1903, is a small nonprofit that reported $232K in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $317K exceeded revenue, resulting in a 37% operating deficit.

Mission

TO PROVIDE HUMAN BURIAL 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 $23,235

Program Service Revenue $204,686

Investment Income $20

Other Revenue $4,185

TOTAL REVENUE $232,126

Expense Breakdown

Grants Paid $0

Salaries & Benefits $180,090

Fundraising Expenses $0

Program Expenses $317,470

Other Expenses $137,380

TOTAL EXPENSES $317,470

Year-over-Year Comparison

	2024	2023	Change
Revenue	$232,126	$196,420	+0.2%
Expenses	$317,470	$309,212	+0.0%
Net Income	$-85,344	$-112,792	-0.2%

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
JAMES PRATT	PRESIDENT	1.00	Officer Director	$0	$0	$0
JAN PEIGUSS	SECRETARY	1.00	Officer Director	$0	$0	$0
TOM BREYMEYER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KAREN HOTT	TREASURER	4.00	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
2025	$74,831	$74,307	$172,899	$524
2025	$232,126	$317,470	$172,375	$-85,344
2024	$196,420	$309,212	$257,719	$-112,792
2023	$211,969	$239,868	$370,511	$-27,899
2022	$263,986	$255,728	$398,988	$8,258
2021	$263,298	$216,791	$390,745	$46,507
2020	$202,154	$184,235	$367,100	$17,919

CONCORDIA EV LUTHERAN CEMETERY ASSOCIATION OF HAMMOND INDIANA