Pine Grove Cemetery Co of Carroll County (EIN 526044266) - 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

2002

Legal Domicile

Principal Officer

Matthew Heard

Phone

3016393939

Tax Period

2025-01-01 to 2025-12-31

Pine Grove Cemetery Co of Carroll County, founded in 2002, is a micro nonprofit that reported $66K in total revenue in fiscal year 2025. Revenue surged 72% from the prior year, signaling strong growth momentum. The organization ran a surplus of $42K, a strong 64% operating margin.

Mission

Operation of Non-Profit 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 (2025)

Revenue Breakdown

Contributions & Grants $49

Program Service Revenue $65,850

Investment Income $0

Other Revenue $0

TOTAL REVENUE $65,899

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $23,811

TOTAL EXPENSES $23,811

Year-over-Year Comparison

	2025	2024	Change
Revenue	$65,899	$38,323	+0.7%
Expenses	$23,811	$20,329	+0.2%
Net Income	$42,088	$17,994	+1.3%

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

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
Matthew Heard	President	10.00	Officer Director	$0	$0	$0
William Colburn	Vice President	0.00	Officer Director	$0	$0	$0
Sandy Dutterer	Secretary	0.00	Officer Director	$0	$0	$0
Elizabeth Tate	Treasurer	0.00	Officer 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	$65,899	$23,811	$724,705	$42,088
2024	$38,323	$20,329	$682,617	$17,994
2023	$51,976	$24,560	$664,623	$27,416
2022	$38,712	$30,675	$635,096	$8,037
2021	$34,182	$55,052	$626,851	$-20,870
2020	$46,043	$26,472	$647,721	$19,571
2019	$33,238	$18,507	$628,150	$14,731
2018	$26,677	$25,771	$613,419	$906

Pine Grove Cemetery Co of Carroll County