GREENWOOD CEMETERY ASSOCIATION (EIN 750305070) - 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

1952

Legal Domicile

Principal Officer

ROBERT SPURGIN

Phone

2149531898

Tax Period

2024-01-01 to 2024-12-31

GREENWOOD CEMETERY ASSOCIATION, founded in 1952, is a small nonprofit that reported $184K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $29K, a strong 16% operating margin.

Mission

MAINTENANCE AND CARE OF HISTORICAL 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 (2024)

Revenue Breakdown

Contributions & Grants $5,200

Program Service Revenue $1,806

Investment Income $152,557

Other Revenue $24,500

TOTAL REVENUE $184,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $22,186

Fundraising Expenses $0

Other Expenses $133,014

TOTAL EXPENSES $155,200

Year-over-Year Comparison

	2024	2023	Change
Revenue	$184,063	$164,011	+0.1%
Expenses	$155,200	$143,153	+0.1%
Net Income	$28,863	$20,858	+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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD K BLAYLOCK	BOARD MEMBER	1.00	Director	$0	$0	$0
ALEX WOODARD	BOARD MEMBER	0.00	Director	$0	$0	$0
STEPHEN BURGHER	BOARD MEMBER	0.00	Director	$0	$0	$0
JOSEPH COLLINS	BOARD MEMBER	0.00	Director	$0	$0	$0
ALICE ANN HOLAND	BOARD MEMBER	0.00	Director	$0	$0	$0
GAIL MCCRORY	BOARD MEMBER	0.00	Director	$0	$0	$0
john marshall	board member	0.00	Director	$0	$0	$0
ROBERT SPURGIN	PRESIDENT	4.00	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
2024	$184,063	$155,200	$341,402	$28,863
2023	$164,011	$143,153	$311,994	$20,858
2022	$133,316	$206,638	$292,077	$-73,322
2021	$132,290	$146,309	$364,590	$-14,019
2020	$144,686	$150,152	$378,609	$-5,466
2019	$168,607	$174,457	$384,075	$-5,850
2018	$159,164	$143,439	$389,925	$15,725

GREENWOOD CEMETERY ASSOCIATION