Forest Lawn Cemetery Association

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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year

1885

Legal Domicile

Principal Officer

Steve Brunken

Phone

4024511000

Tax Period

2023-07-01 to 2024-06-30

Forest Lawn Cemetery Association, founded in 1885, is a community nonprofit that reported $3.3M in total revenue in fiscal year 2023. Expenses of $3.6M exceeded revenue, resulting in a 11% operating deficit.

Mission

Forest Lawn Cemetery association is a mutually owned cemetery, incorporated under the laws of the state of Nebraska as a non profit corporation and an exempt organization

Program Service Accomplishments

Program 1

Cemetery governance. The cemetery is governed by a board of trustees chosen by the cemetery lot owners. Neither the founders nor the trustees have ever received compensation for their servcies nor...

Cemetery governance. The cemetery is governed by a board of trustees chosen by the cemetery lot owners. Neither the founders nor the trustees have ever received compensation for their servcies nor made a dollar of profit out of the enterprise. They have given freely of their valuable time and skill throughout the years entirely without monetary compensation. The Cemetery Association through governance of the cemetery operations makes every effort to maintain and to enhance the sacredness and beauty of the cemeterys 349 acres. In order to accomplish this it has been necessary to adopt rigorous rules and regulations governing the cemetery management and to as rigidly enforce them since any deviation from the rules would jeopardize the perpetuity and beauty of the cemetery.

Program 2

Perpetual care. Provide oversight and governance of perpetual care trust accounts. The Board of Cemetery Association is responsible for maintaining oversight regarding the collection and disbursement of pre-need funds and the related disbursements of pre-need services. The beauty of the cemetery has been maintained over the years through the perpetual care fund which is financed by the lot sales. The cemetery was developed on the park plan which has been widely accepted throughtout the country. The perpetual care governance has insured the sweeping velvety lawns and the smooth, well kept appearance of the cemetery. With wide winding hard surface roads throughout the forest making easy access to all gravesites.

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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 $0

Program Service Revenue $0

Investment Income $121,091

Other Revenue $3,150,880

TOTAL REVENUE $3,271,971

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,202,365

Fundraising Expenses $0

Other Expenses $1,442,225

TOTAL EXPENSES $3,644,590

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,271,971	$3,239,959	+0.0%
Expenses	$3,644,590	$3,164,676	+0.2%
Net Income	$-372,619	$75,283	-5.9%

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

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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

Total Directors

Key Employees

$744,640

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Bruce Frasier	Trustee	1.00	Director	$0	$0	$0
Neely Kountze	Trustee	0.50	Director	$0	$0	$0
Jack McMannama	Secretary/Treasurer/Trustee	0.50	Officer Director	$0	$0	$0
Sam Clark	President	0.50	Officer Director	$0	$0	$0
John Webster	Trustee	0.50	Director	$0	$0	$0
Tim Markel	Trustee	0.50	Director	$0	$0	$0
Angela D Erickson	Family Service Director	40.00	Key Emp Highest	$298,592	$39,055	$337,647
Jamie Streiff	Cemetery and Funeral Counselor	40.00	Highest	$158,624	$6,391	$165,015
Steve Brunken	Executive Director	40.00	Highest	$185,910	$24,924	$210,834
Kelli J Rothfus	Cemetery and Funeral Counselor	40.00	Key Emp Highest	$205,526	$23,446	$228,972
Adam Langdon	Vice President/Trustee	0.50	Officer Director	$0	$0	$0
Teresa A Randazzo	Cemetery and Funeral Counselor	40.00	Key Emp	$88,833	$0	$88,833
Tamara Springer	Family Service Counselor	40.00	Key Emp	$89,188	$0	$89,188

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	$3,271,971	$3,644,590	$16,376,118	$-372,619
2023	$3,239,959	$3,164,676	$16,867,976	$75,283
2022	$4,624,942	$3,378,798	$20,611,919	$1,246,144
2021	$6,191,692	$3,289,810	$21,201,094	$2,901,882