SPOONER CEMETERY ASSOCIATION (EIN 390906619) - 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

1929

Legal Domicile

Principal Officer

MORT DAHL

Phone

7156353951

Tax Period

2024-04-01 to 2025-03-31

SPOONER CEMETERY ASSOCIATION, founded in 1929, is a micro nonprofit in the Mutual Benefit sector that reported $36K in total revenue in fiscal year 2024. Expenses of $43K exceeded revenue, resulting in a 22% operating deficit.

Mission

THE SPOONER CEMETERY ASSOCIATION IS DEDICATED TO THE REVERENTIAL CARE OF THE BODIES OF THOSE WHO HAVE DIED, AND IN DEATH HAVE BEEN REMANDED TO OUR CARE FOR INTERMENT IN A SACRED AND SAFE RESTING PLACE. THE SPOONER CEMETERY ASSOCIATION IS COMMITTED TO THE CARE OF THE GRAVES OF THOSE WHO HAVE BEEN ENTRUSTED TO THE CARE OF THE ASSOCIATION AND AS SUCH THE SPOONER CEMETERY ASSOCIATION ACTS AS A CUSTODIAN OF A HISTORICAL LANDMARK AND ITS RECORDS.

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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 $0

Program Service Revenue $3,200

Investment Income $32,379

Other Revenue $0

TOTAL REVENUE $35,579

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,233

Other Expenses $43,298

TOTAL EXPENSES $43,298

Year-over-Year Comparison

	2024	2023	Change
Revenue	$35,579	$33,011	+0.1%
Expenses	$43,298	$21,122	+1.0%
Net Income	$-7,719	$11,889	-1.6%

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

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
MORT DAHL	SECRETARY	1.00	Officer Director	$0	$0	$0
LESLIE ARF	CHAIRPERSON	0.50	Officer Director	$0	$0	$0
MARY ANDREA	BOARD MEMBER	0.50	Director	$0	$0	$0
ALEX SUTTON	BOARD MEMBER	0.50	Director	$0	$0	$0
JEN SCHMIDT	BOARD MEMBER	0.50	Director	$0	$0	$0
DONALD STRUNK	BOARD MEMBER	0.50	Director	$0	$0	$0
MADELINE PATRICK	BOARD MEMBER	0.50	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	$35,579	$43,298	$628,266	$-7,719
2024	$33,011	$21,122	$635,985	$11,889
2023	$-36,205	$42,486	$624,096	$-78,691
2022	$-860	$6,248	$702,787	$-7,108
2021	$84,175	$32,975	$709,895	$51,200

SPOONER CEMETERY ASSOCIATION