LUTHERAN CEMETERY ASSOCIATION (EIN 396055647) - 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

1936

Legal Domicile

Phone

6088739290

Tax Period

2024-03-01 to 2025-02-28

LUTHERAN CEMETERY ASSOCIATION, founded in 1936, is a micro nonprofit in the Mutual Benefit sector that reported $53K in total revenue in fiscal year 2024. The organization ran a surplus of $10K, a strong 19% operating margin.

Mission

CEMETERY LOT and NICHE SALES & MAINTENANCE OF THE CEMETERIES

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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 $46,420

Investment Income $6,389

Other Revenue $279

TOTAL REVENUE $53,088

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,935

Fundraising Expenses $0

Program Expenses $30,104

Other Expenses $25,840

TOTAL EXPENSES $42,775

Year-over-Year Comparison

	2024	2023	Change
Revenue	$53,088	N/A	N/A
Expenses	$42,775	N/A	N/A
Net Income	$10,313	N/A	N/A

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

$9,000

Total Directors

$9,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY SIME	SECTREAS	12.00	Officer Director	$9,000	$0	$9,000
JOHN ARNESON	BOARD MEMBER	1.00	Director	$0	$0	$0
JAMES LUNDE	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS NELSON	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID NELSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
MYRON SIME	SEXTON	1.00	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	$53,088	$42,775	$295,212	$10,313
2024	$36,340	$38,727	$276,789	$-2,387
2023	$61,706	$94,859	$266,615	$-33,153
2022	$65,647	$53,134	$316,332	$12,513
2021	$55,221	$48,702	$304,067	$6,519
2020	$47,968	$43,585	$280,669	$4,383
2019	$55,342	$48,484	$274,249	$6,858

LUTHERAN CEMETERY ASSOCIATION