LINWOOD CEMETERY ASSOCIATION (EIN 420381870) - 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

1875

Legal Domicile

Principal Officer

Kenneth Miller

Phone

5635821289

Tax Period

2025-01-01 to 2025-12-31

LINWOOD CEMETERY ASSOCIATION, founded in 1875, is a small nonprofit that reported $351K in total revenue in fiscal year 2025. Revenue fell 43% from the prior year — a significant decline worth monitoring. Net assets of $2.6M represent 90 months of operating reserves.

Mission

Operation and maintenance of a non-denominational perpetual care cemetery located in Dubuque, Iowa

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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 $155,670

Program Service Revenue $135,695

Investment Income $59,687

Other Revenue $0

TOTAL REVENUE $351,052

Expense Breakdown

Grants Paid $0

Salaries & Benefits $210,222

Fundraising Expenses $0

Program Expenses $338,767

Other Expenses $138,973

TOTAL EXPENSES $349,195

Year-over-Year Comparison

	2025	2024	Change
Revenue	$351,052	$621,266	-0.4%
Expenses	$349,195	$372,535	-0.1%
Net Income	$1,857	$248,731	-1.0%

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

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
Susan Hess	Director	1	Director	$0	$0	$0
Timothy Butler	Director, Treasurer	1	Officer Director	$0	$0	$0
Ryan Bryte	Director, Vice President	1	Officer Director	$0	$0	$0
Ken Miller	Director, President	1	Director	$0	$0	$0
Mark Liaboe	Director / Secretary	1	Officer Director	$0	$0	$0
John Pregler	Director	1	Director	$0	$0	$0
Dennis Geesaman	Director	1	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	$351,052	$349,195	$2,627,341	$1,857
2024	$621,266	$372,535	$2,361,701	$248,731
2023	$371,363	$393,414	$2,121,571	$-22,051
2022	$318,234	$365,320	$1,895,202	$-47,086
2021	$531,418	$335,638	$2,222,512	$195,780
2020	$463,845	$305,353	$1,904,787	$158,492
2018	$421,655	$368,400	$1,510,896	$53,255

LINWOOD CEMETERY ASSOCIATION