CEDAR MEMORIAL PARK CEMETERY ASSOCIATION INC (EIN 421083123) - 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

1977

Legal Domicile

Principal Officer

CARL JOHN LINGE

Phone

3193938000

Tax Period

2023-11-01 to 2024-10-31

CEDAR MEMORIAL PARK CEMETERY ASSOCIATION INC, founded in 1977, is a community nonprofit that reported $3.8M in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring.

Mission

CEMETERY PARK AND RELATED SERVICES. SEE SCHEDULE O FOR ADDITIONAL INFORMATION

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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 $717

Program Service Revenue $3,550,174

Investment Income $55,738

Other Revenue $184,101

TOTAL REVENUE $3,790,730

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,115,523

Fundraising Expenses $0

Other Expenses $1,955,578

TOTAL EXPENSES $4,071,101

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,790,730	$5,149,678	-0.3%
Expenses	$4,071,101	$3,950,785	+0.0%
Net Income	$-280,371	$1,198,893	-1.2%

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

$1,178,941

Total Directors

$216,293

Key Employees

$228,491

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CARL JOHN LINGE	PRESIDENT/DIRECTOR	14.40	Officer Director	$50,835	$46,843	$216,293
DANIEL D LINGE	DIRECTOR (UNTIL 9/24)	0.50	Director	$0	$0	$0
DINA LINGE	SECRETARY	0.50	Officer Director	$0	$0	$0
LAURI ROLLINS	TREASURER & CMFH CFO	15.00	Officer	$57,911	$38,178	$231,214
RANDALL FAGLE	CMFH CHIEF OPERATING OFFICER	15.00	Officer	$95,010	$34,817	$351,516
MICHELLE BEHNKE	CMFH CHIEF EXECUTIVE OFFICER	15.00	Officer	$104,931	$30,148	$379,918
BRAD KURTZ	CMFH DIRECTOR SALES & MARKETING	15.00	Key Emp	$58,337	$34,033	$228,491

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
2024	$3,790,730	$4,071,101	$100,691,478	$-280,371
2023	$5,149,678	$3,950,785	$89,965,527	$1,198,893
2022	$4,485,705	$3,381,153	$85,103,739	$1,104,552
2021	$4,839,127	$4,141,755	$99,427,631	$697,372
2020	$4,372,618	$4,113,875	$89,787,901	$258,743
2019	$2,835,480	$3,408,221	$85,853,915	$-572,741
2018	$3,740,014	$3,242,565	$79,651,498	$497,449

CEDAR MEMORIAL PARK CEMETERY ASSOCIATION INC