NORTH PALESTINE CEMETERY ASSOCIATION (EIN 521707540) - 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

1957

Legal Domicile

Principal Officer

SONDRA PECCIA

Phone

5419280880

Tax Period

2025-01-01 to 2025-12-31

NORTH PALESTINE CEMETERY ASSOCIATION, founded in 1957, is a micro nonprofit in the Mutual Benefit sector that reported $47K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $25K, a strong 53% operating margin.

Mission

THE NORTH PALESTINE CEMETERY ASSOCIATION CARES FOR, MANAGES, AND MAINTAINS THE GROUNDS, GRAVESITES, NICHE WALLS, SHELTER, AND SURROUNDINGS FOR A CEMETERY LOCATED IN BENTON COUNTY OREGON. IT ALSO SELLS GRAVE PLOTS, NICHES, AND REMEMBRANCE PLAQUES ON A SCATTERED ASHES MEMORIAL WALL.

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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 $200

Program Service Revenue $33,660

Investment Income $31

Other Revenue $13,503

TOTAL REVENUE $47,394

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,359

Other Expenses $22,359

TOTAL EXPENSES $22,359

Year-over-Year Comparison

	2025	2024	Change
Revenue	$47,394	$41,061	+0.2%
Expenses	$22,359	$22,864	0.0%
Net Income	$25,035	$18,197	+0.4%

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
SONDRA PECCIA	ELECTED TRUSTEE/SECRETARY/TREASURER/SEXTON	6.00	Officer Director	$0	$0	$0
HELEN JACOBS	ELECTED TRUSTEE	0.50	Director	$0	$0	$0
GARY GOBY	ELECTED TRUSTEE/VICE CHAIR	3.00	Officer Director	$0	$0	$0
CHRISTINE KNIGHT	ELECTED TRUSTEE	0.50	Director	$0	$0	$0
CHARLES ANTHONY	ELECTED TRUSTEE/CHAIRPERSON	1.00	Officer Director	$0	$0	$0
CHRIS BARRIOS-SUNIA	ELECTED TRUSTEE	0.50	Director	$0	$0	$0
KATHWREN HAYES	ELECTED TRUSTEE	0.50	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	$47,394	$22,359	$591,711	$25,035
2024	No data	No data	No data	No data
2023	$41,834	$22,102	$540,772	$19,732
2022	$24,553	$22,221	$517,926	$2,332
2021	$26,122	$21,866	$543,547	$4,256
2020	$32,235	$15,184	$532,379	$17,051

NORTH PALESTINE CEMETERY ASSOCIATION