FRANKLIN CEMETERY ASSOCIATION (EIN 556026573) - 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

1889

Legal Domicile

Principal Officer

LES MCGOWAN

Phone

3047373693

Tax Period

2024-01-01 to 2024-12-31

FRANKLIN CEMETERY ASSOCIATION, founded in 1889, is a small nonprofit in the Mutual Benefit sector that reported $512K in total revenue in fiscal year 2024. Revenue surged 273% from the prior year, signaling strong growth momentum. The organization ran a surplus of $447K, a strong 87% operating margin.

Mission

CEMETERY ASSOCIATION PROVIDING BURIAL LOTS AND SALE TO THE GENERAL PUBLIC AND CARE/UPKEEP OF THE GROUNDS

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $34,960

Investment Income $362,354

Other Revenue $114,882

TOTAL REVENUE $512,196

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $65,007

TOTAL EXPENSES $65,007

Year-over-Year Comparison

	2024	2023	Change
Revenue	$512,196	$137,292	+2.7%
Expenses	$65,007	$97,555	-0.3%
Net Income	$447,189	$39,737	+10.3%

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

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
DEBORAH CALMBACHER	TRUSTEE	N/A	Director	$0	$0	$0
JOYCE COEN	TREASURER	N/A	Officer Director	$0	$0	$0
KYLER FERGUSON	TRUSTEE	N/A	Director	$0	$0	$0
TOM ISINGHOOD	TRUSTEE	N/A	Director	$0	$0	$0
KATHY MCGOWAN	SECRETARY/BO	N/A	Officer Director	$0	$0	$0
LES MCGOWAN	PRESIDENT	N/A	Officer Director	$0	$0	$0
NANCY WHITE	TRUSTEE	N/A	Director	$0	$0	$0
ROBERT WHITE	VICE PRESIDE	N/A	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	No data	No data	No data	No data
2024	$512,196	$65,007	$4,657,674	$447,189
2023	$137,292	$97,555	$4,173,003	$39,737
2022	$290,459	$104,826	$3,738,516	$185,633
2021	$458,929	$129,853	$4,487,356	$329,076
2020	$240,811	$81,019	$4,020,357	$159,792
2019	$195,668	$89,606	$3,472,354	$106,062

FRANKLIN CEMETERY ASSOCIATION