KOKOSING NATURE PRESERVE

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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

2014

Legal Domicile

Principal Officer

JULIE KORNFELD

Phone

7404275172

Tax Period

2024-07-01 to 2025-06-30

KOKOSING NATURE PRESERVE, founded in 2014, is a small nonprofit in the Mutual Benefit sector that reported $188K in total revenue in fiscal year 2024. The organization ran a surplus of $94K, a strong 50% operating margin.

Mission

THE KOKOSING NATURE PRESERVE IS A CONSERVATION BURIAL GROUND LOCATED IN THE PICTURESQUE COUNTRYSIDE OF GAMBIER, OHIO. A PROJECT OF THE PHILANDER CHASE CONSERVANCY, KENYON COLLEGE'S LAND TRUST, THE PRESERVE OFFERS A NATURAL BURIAL OPTION ON 23 ACRES OF RESTORED PRAIRIES AND WOODLANDS.

Program Service Accomplishments

Program 1

Expenses: $90,218 Revenue: $108,800

KOKOSING NATURE PRESERVE PROVIDES NATURAL BURIAL SERVICES FOR FULL BODY BURIALS AND THE BURIAL OR SCATTERING OF CREMATED REMAINS ON 23 ACRES OF RESTORED PRAIRIE AND WOODLANDS. STAFF FACILITATES THE SALE OF INTERMENT RIGHTS (PRE-NEED AND AT-NEED) AND ASSISTS FAMILIES WITH BURIAL AND SCATTERING SERVICES AT THE TIME OF NEED. CERTIFIED AS A CONSERVATION BURIAL GROUND, STAFF HAS DEVELOPED AND FOLLOWS A LAND MANAGEMENT PLAN FOR THE CONTINUAL UPKEEP OF THE CEMETERY.

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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 $70,000

Program Service Revenue $108,800

Investment Income $8,832

Other Revenue $0

TOTAL REVENUE $187,632

Expense Breakdown

Grants Paid $0

Salaries & Benefits $35,888

Fundraising Expenses $0

Program Expenses $90,218

Other Expenses $58,218

TOTAL EXPENSES $94,106

Year-over-Year Comparison

	2024	2023	Change
Revenue	$187,632	N/A	N/A
Expenses	$94,106	N/A	N/A
Net Income	$93,526	$0	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

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

$1,226,538

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA J SCHOTT	SCRETARY & TRUSTEE	1.00	Officer Director	$0	$0	$0
AMY C HENRICKSEN	TREASURER(UNTIL 12/24)&TRUSTEE	1.00	Officer Director	$0	$0	$0
PETER A WHITE	CHAIR & TRUSTEE	1.00	Officer Director	$0	$0	$0
ANNE C GRIFFIN	TRUSTEE	1.00	Director	$0	$0	$0
SAMANTHA BARTRAM	GREEN BURIAL COORD.&TREASURER	24.00	Officer	$26,023	$8,558	$34,581
JULIE KORNFELD	PRESIDENT	1.00	Officer	$0	$138,194	$904,252
TODD BURSON	VP FOR FINANCE	1.00	Officer	$0	$54,192	$287,705

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	$187,632	$94,106	$515,564	$93,526