THE GRAY CEMETERY TRUST

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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

1920

Legal Domicile

Phone

8888663275

Tax Period

2025-01-01 to 2025-12-31

THE GRAY CEMETERY TRUST, founded in 1920, is a micro nonprofit that reported $75K in total revenue in fiscal year 2025. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $88K exceeded revenue, resulting in a 18% operating deficit.

Mission

CEMETERY MAINTENANCE AND GRANTS

Program Service Accomplishments

Program 1

Expenses: $61,920

THE TRUST EXPENDED FUNDS OF $61,920 FOR THE MAINTENANCE OF GRAYVILLE CEMETERY

Program 2

Expenses: $53,942

THE TRUST EXPENDED FUNDS OF $53,942 FOR CHARITABLE PURPOSESLOCATED WITHIN A ONE HUNDRED MILE RADIUS OF GRAYVILLE, ILLINOIS.

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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 $0

Program Service Revenue $0

Investment Income $135,963

Other Revenue $-60,920

TOTAL REVENUE $75,043

Expense Breakdown

Grants Paid $53,942

Salaries & Benefits $33,254

Fundraising Expenses $0

Program Expenses $115,862

Other Expenses $1,250

TOTAL EXPENSES $88,446

Year-over-Year Comparison

	2025	2024	Change
Revenue	$75,043	$140,298	-0.5%
Expenses	$88,446	$87,094	+0.0%
Net Income	$-13,403	$53,204	-1.3%

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

N/A

Independent Members

N/A

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
ELIZABETH UP DE GRAFF	CO-TRUSTEE	N/A	Director	$0	$0	$0
NANCY P PATTERSON	CO-TRUSTEE	N/A	Director	$0	$0	$0
HEATHER B RYAN	CO-TRUSTEE	N/A	Director	$0	$0	$0
BANK OF AMERICA	CO-TRUSTEE	N/A		$33,254	$0	$33,254

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	$75,043	$88,446	$2,307,708	$-13,403
2024	No data	No data	No data	No data
2023	$34,017	$96,016	$2,337,599	$-61,999
2022	$-44,423	$97,897	$2,399,648	$-142,320
2021	$282,762	$103,569	$2,542,840	$179,193
2020	$109,318	$98,651	$2,363,438	$10,667
2019	$106,994	$85,649	$2,352,429	$21,345