INDIANA CEMETERY ASSOCIATION INC

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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

1957

Legal Domicile

Principal Officer

JOHN GERLACH

Phone

2604028555

Tax Period

2024-10-01 to 2025-09-30

INDIANA CEMETERY ASSOCIATION INC, founded in 1957, is a micro nonprofit that reported $81K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $74K left a modest 9% surplus.

Mission

ASSOCIATION OF INDIANA CEMETERY OWNERS AND ADMINISTRATORS SERVING ITS MEMBERS IN MATTERS OF LEGISLATIVE AND PUBLIC INTEREST

Program Service Accomplishments

Program 1

LOBBYING INDIANA STATE OFFICIALS REGARDING LEGAL, LEGISLATIVE AND REGULATORY ISSUES AFFECTING CEMETERIES IN THE STATE OF INDIANA.

Program 2

PROVIDE NEWSLETTER, WEBSITE AND RESOURCE DIRECTORY FOR BENEFIT OF MEMBERS.

Program 3

ANNUAL CONVENTION FOR THE BENEFIT OF MEMBERS FOR EDUCATING ON NEW DEVELOPMENTS WITHIN THE INDUSTRY.

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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 $75,808

Program Service Revenue $4,830

Investment Income $8

Other Revenue $0

TOTAL REVENUE $80,646

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $73,535

TOTAL EXPENSES $73,535

Year-over-Year Comparison

	2024	2023	Change
Revenue	$80,646	$73,091	+0.1%
Expenses	$73,535	$68,289	+0.1%
Net Income	$7,111	$4,802	+0.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CASEY MILLER	EXECUTIVE DIRECTOR	10.00	Director	$0	$0	$0
AARON SEAMAN	PRESIDENT	2.00	Officer	$0	$0	$0
AMANDA KLEI	SEC/TREAS	2.00	Officer	$0	$0	$0
MARK MCCROCKLIN	PRESIDENT ELECT	2.00	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	$80,646	$73,535	$87,650	$7,111
2024	$73,091	$68,289	$80,539	$4,802
2023	$75,158	$69,916	$75,737	$5,242
2022	$87,010	$68,883	$70,493	$18,127
2021	$44,905	$50,164	$52,366	$-5,259
2020	$46,934	$43,818	$57,625	$3,116
2019	$45,720	$41,826	$54,509	$3,894