ELMWOOD CEMETERY ASSN INC (EIN 550164790) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

Samuel R Billmyer

Phone

3048762797

Tax Period

2025-01-01 to 2025-12-31

ELMWOOD CEMETERY ASSN INC, founded in 1976, is a small nonprofit that reported $372K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $282K, a strong 76% operating margin.

Mission

Management and operation of a community cemetery that was established in 1869. To oversee the sale of lots, the preparation of gravesites for burials and the care and maintenance of the cemetery grounds and buildings.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $19,140

Program Service Revenue $30,750

Investment Income $321,649

Other Revenue $0

TOTAL REVENUE $371,539

Expense Breakdown

Grants Paid $0

Salaries & Benefits $41,996

Fundraising Expenses $0

Program Expenses $67,105

Other Expenses $47,561

TOTAL EXPENSES $89,557

Year-over-Year Comparison

	2025	2024	Change
Revenue	$371,539	$321,781	+0.2%
Expenses	$89,557	$81,582	+0.1%
Net Income	$281,982	$240,199	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Richard Blue	Director	0	Director	$0	$0	$0
Eric Jenkins	Director	0	Director	$0	$0	$0
Nicholas Kercheval	Director	0	Director	$0	$0	$0
Douglas Perks	Director	0	Director	$0	$0	$0
Lois Speg	Director	0	Director	$0	$0	$0
David Billmyer	Director	0	Director	$0	$0	$0
Katie Morgan	Director	0		$0	$0	$0
Edwina M Donley	Secretary	0	Officer	$0	$0	$0
Gary Donley	Vice President	0	Officer	$0	$0	$0
Samuel R Billmyer	President	1	Officer	$0	$0	$0
Michael W Goodrich	Treasurer	1	Officer	$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	$371,539	$89,557	$3,732,684	$281,982
2024	$321,781	$81,582	$3,451,051	$240,199
2023	$165,368	$61,853	$3,212,276	$103,515
2022	$7,098	$72,347	$3,108,943	$-65,249
2021	$256,144	$66,431	$3,172,929	$189,713
2020	$380,701	$53,532	$2,973,306	$327,169

ELMWOOD CEMETERY ASSN INC