LEBANON CEMETERY ASSOCIATION INC (EIN 440501791) - 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

1964

Legal Domicile

Principal Officer

JAMES MORGAN

Phone

4175327135

Tax Period

2024-01-01 to 2024-12-31

LEBANON CEMETERY ASSOCIATION INC, founded in 1964, is a micro nonprofit that reported $53K in total revenue in fiscal year 2024. Expenses of $77K exceeded revenue, resulting in a 45% operating deficit.

Mission

Cemetery operation and maintenance

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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 $15,600

Program Service Revenue $20,120

Investment Income $14,323

Other Revenue $2,650

TOTAL REVENUE $52,693

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $72,835

Other Expenses $76,606

TOTAL EXPENSES $76,606

Year-over-Year Comparison

	2024	2023	Change
Revenue	$52,693	N/A	N/A
Expenses	$76,606	N/A	N/A
Net Income	$-23,913	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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIMOTHY SOUTHARD	MEMBER	1.00	Director	$0	$0	$0
ANDREW SHADEL	MEMBER	1.00	Director	$0	$0	$0
PHIL KNOTT	PRESIDENT	1.00	Officer	$0	$0	$0
JAMES MORGAN	TREASURER	1.00	Officer	$0	$0	$0
JEFF STOKES	SECRETATY	1.00	Officer	$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	No data	No data	No data	No data
2024	$52,693	$76,606	$433,246	$-23,913
2023	$29,597	$80,951	$466,410	$-51,354
2022	$26,881	$62,963	$507,034	$-36,082
2021	$55,344	$57,495	$572,271	$-2,151
2020	$45,322	$54,146	$577,651	$-8,824
2019	$37,060	$57,342	$565,775	$-20,282
2018	$40,694	$55,312	$566,474	$-14,618

LEBANON CEMETERY ASSOCIATION INC