GRACELAND CEMETERY ASSOCIATION (EIN 390732887) - 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

1920

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

GRACELAND CEMETERY ASSOCIATION, founded in 1920, is a micro nonprofit that reported $11K in total revenue in fiscal year 2023. Revenue fell 86% from the prior year — a significant decline worth monitoring. Expenses of $12K exceeded revenue, resulting in a 10% operating deficit.

Mission

SALE OF CEMETERY PLOTS FOR BURIALS AND MAINTAINANCE OF THE 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 (2023)

Revenue Breakdown

Contributions & Grants $4,335

Program Service Revenue $6,600

Investment Income $0

Other Revenue $120

TOTAL REVENUE $11,055

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,977

Fundraising Expenses $0

Program Expenses $11,237

Other Expenses $7,231

TOTAL EXPENSES $12,208

Year-over-Year Comparison

	2023	2022	Change
Revenue	$11,055	$80,832	-0.9%
Expenses	$12,208	$83,266	-0.9%
Net Income	$-1,153	$-2,434	-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

N/A

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

$600

Total Directors

Key Employees

$900

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARRELL HANSEN	ADMINISTRATOR	10.00	Highest	$1,800	$0	$1,800
JACQUELINE HANSEN	GENERAL LABOR	5.00	Key Emp	$900	$0	$900
GERALD REINERT	MAINTENANCE	5.00	Highest	$825	$0	$825
CARL BRUGGINK	PRESIDENT	1.00	Officer	$200	$0	$200
CAROL HEIMAN	ASSOCIATION TREASURER	1.00	Officer	$200	$0	$200
MARY KRUEGER	ASSOCIATION SECRETARY	1.00	Officer	$200	$0	$200

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
2023	$11,055	$12,208	No data	$-1,153
2022	$80,832	$83,266	$348,379	$-2,434
2022	$80,832	$83,266	$348,379	$-2,434
2021	$92,652	$91,558	$350,813	$1,094
2020	$97,749	$96,512	$316,912	$1,237

GRACELAND CEMETERY ASSOCIATION