NATIONAL ASSOCIATION OF CEMETERIES DBA ICCFA (EIN 530232086) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1929

Legal Domicile

Principal Officer

NADIRA BADDELIYANAGE

Phone

7033918400

Tax Period

2025-01-01 to 2025-12-31

NATIONAL ASSOCIATION OF CEMETERIES DBA ICCFA, founded in 1929, is a community nonprofit that reported $5.4M in total revenue in fiscal year 2018. Expenses of $4.6M left a modest 15% surplus.

Mission

ICCFA is a member based association providing legislative support, educational and networking opportunities to the memorialization industry including cemeteries, funeral homes, crematories and suppliers.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $604,125

Program Service Revenue $5,284,805

Investment Income $548,918

Other Revenue $18,127

TOTAL REVENUE $6,455,975

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,873,347

Fundraising Expenses $0

Other Expenses $3,917,883

TOTAL EXPENSES $5,791,230

Year-over-Year Comparison

	2025	2024	Change
Revenue	$6,455,975	$6,512,309	0.0%
Expenses	$5,791,230	$5,447,163	+0.1%
Net Income	$664,745	$1,065,146	-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

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

$473,301

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NADIRA BADDELIYANAGE	Executive Dir.	40.00	Officer	$410,768	$62,533	$473,301
Kirsten Kase	Dir. of Operations	40.00		$134,000	$14,572	$148,572
Richard Platter	Supplier Rel. Mgr.	40.00		$119,607	$20,314	$139,921
Lindsy Gundrum	Dir. of Membership	40.00		$103,948	$10,470	$114,418
ROBERT GORDON JR	President	1.00	Officer Director	$0	$0	$0
JOHN BOLTON	President Elect	1.00	Officer Director	$0	$0	$0
REN NEGRETE	VP Education	1.00	Officer Director	$0	$0	$0
Lauren Blevins	External VP	1.00	Officer Director	$0	$0	$0
RAFAEL OCHOA	Internal VP	1.00	Officer Director	$0	$0	$0
SHAWNA DE LA CRUZ	VP Memb&Market	1.00	Officer Director	$0	$0	$0
MICAH SINGERMAN	Secretary	1.00	Officer Director	$0	$0	$0
GARY FREYTAG	Treasurer	1.00	Officer Director	$0	$0	$0
Stacy Adams	Director	1.00	Director	$0	$0	$0
Andrs Aguilar	Director	1.00	Director	$0	$0	$0
Rafael Azevedo Flores	Director	1.00	Director	$0	$0	$0
Mandy Benoualid	Director	1.00	Director	$0	$0	$0
Janis Diamond	Director	1.00	Director	$0	$0	$0
Jason Diemer	Director	1.00	Director	$0	$0	$0
Curtis Funk	Director	1.00	Director	$0	$0	$0
Kevin Gaffney	Director	1.00	Director	$0	$0	$0
Trey Hall	Director	1.00	Director	$0	$0	$0
Spencer Hines	Director	1.00	Director	$0	$0	$0
Caressa Hughes	Director	1.00	Director	$0	$0	$0
I Frederick Lappin	Director	1.00	Director	$0	$0	$0
Noble Lee Longino III	Director	1.00	Director	$0	$0	$0
Gino Merendino	Director	1.00	Director	$0	$0	$0
John Newcomer	Director	1.00	Director	$0	$0	$0
Kyle Nikola	Director	1.00	Director	$0	$0	$0
Robbie Pape	Director	1.00	Director	$0	$0	$0
Andrew Parsell	Director	1.00	Director	$0	$0	$0
Christine Toson	Director	1.00	Director	$0	$0	$0
Jeremy Weaver	Director	1.00	Director	$0	$0	$0
Kirk Roberts	Director	1.00	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	$6,455,975	$5,791,230	$20,877,044	$664,745
2024	$6,512,309	$5,447,163	$18,414,488	$1,065,146
2023	$5,935,273	$4,971,266	$17,138,981	$964,007
2022	$5,701,950	$5,517,527	$14,370,479	$184,423
2021	$3,923,939	$3,401,148	$15,757,973	$522,791
2020	$3,261,510	$3,617,289	$14,087,248	$-355,779
2019	$5,415,735	$4,607,917	$11,770,143	$807,818

NATIONAL ASSOCIATION OF CEMETERIES DBA ICCFA