UNION CEMETERY INC (EIN 540412876) - 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

1852

Legal Domicile

Principal Officer

JOHN W PUMPHREY III

Phone

7037713186

Tax Period

2024-05-01 to 2025-04-30

UNION CEMETERY INC, founded in 1852, is a small nonprofit that reported $459K in total revenue in fiscal year 2018. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $226K, a strong 49% operating margin.

Mission

UNION CEMETERY, INC. WAS FORMED BY AN ACT OF THE VIRGINIA GENERAL ASSEMBLY ON FEBRUARY 27, 1852, FOR THE PURPOSE OF OWNING AND OPERATING A CEMETERY IN AND NEAR THE TOWN OF LEESBURG, VIRGINIA.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $608,693

Investment Income $113,368

Other Revenue $9,306

TOTAL REVENUE $731,367

Expense Breakdown

Grants Paid $0

Salaries & Benefits $232,828

Fundraising Expenses $0

Other Expenses $130,821

TOTAL EXPENSES $363,649

Year-over-Year Comparison

	2024	2023	Change
Revenue	$731,367	$629,626	+0.2%
Expenses	$363,649	$337,681	+0.1%
Net Income	$367,718	$291,945	+0.3%

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

Employees

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

$13,545

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN W PUMPHREY III	PRESIDENT	5.00	Officer Director	$0	$0	$0
WILLIAM HAUN	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
DEBORAH L CASTELHANO	SECRETARY/TR	5.00	Officer	$13,545	$0	$13,545
MICHAEL CARNES	TRUSTEE	1.00	Director	$0	$0	$0
SANDRA W FLETCHER	TRUSTEE	1.00	Director	$0	$0	$0
JOY GRIFFITH	TRUSTEE	1.00	Director	$0	$0	$0
TED F JACKSON	TRUSTEE	1.00	Director	$0	$0	$0
JOANN PEARSON	TRUSTEE	1.00	Director	$0	$0	$0
BARRY SIMPSON	TRUSTEE	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	$731,367	$363,649	$3,924,638	$367,718
2024	$629,626	$337,681	$3,476,206	$291,945
2023	$570,553	$310,518	$3,157,326	$260,035
2022	$513,841	$260,902	$3,016,481	$252,939
2021	$440,046	$262,277	$2,984,814	$177,769
2020	$421,586	$273,883	$2,863,227	$147,703
2019	$458,907	$232,518	$2,654,794	$226,389

UNION CEMETERY INC