LADIES CEMETERY ASSOCIATION TRUST C/O VERABANK (EIN 756047008) - 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

1986

Legal Domicile

Principal Officer

VERABANK

Phone

9038741700

Tax Period

2023-11-01 to 2024-10-31

LADIES CEMETERY ASSOCIATION TRUST C/O VERABANK, founded in 1986, is a micro nonprofit that reported $55K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $100K exceeded revenue, resulting in a 80% operating deficit.

Mission

PERPETUAL CARE OF 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 (2023)

Revenue Breakdown

Contributions & Grants $679

Program Service Revenue $0

Investment Income $54,729

Other Revenue $0

TOTAL REVENUE $55,408

Expense Breakdown

Grants Paid $0

Salaries & Benefits $22,122

Fundraising Expenses $0

Program Expenses $76,995

Other Expenses $77,720

TOTAL EXPENSES $99,842

Year-over-Year Comparison

	2023	2022	Change
Revenue	$55,408	$96,495	-0.4%
Expenses	$99,842	$94,567	+0.1%
Net Income	$-44,434	$1,928	-24.0%

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
VERABANK	TRUSTEE	4.00		$22,122	$0	$22,122
MRS CINDY ERWIN	DIRECTOR	1.00	Director	$0	$0	$0
MRS STEPHENIE GRUVER	DIRECTOR	1.00	Director	$0	$0	$0
MRS ELLEN LEWIS	DIRECTOR	1.00	Director	$0	$0	$0
MRS LYNN MURCHISON	DIRECTOR	1.00	Director	$0	$0	$0
MRS ELAINE STROUBE	DIRECTOR	1.00	Director	$0	$0	$0
MRS JUDY WILLIS	DIRECTOR	1.00	Director	$0	$0	$0
MRS RITA EDENS	PRESIDENT	1.00	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	No data	No data	No data	No data
2024	$55,408	$99,842	$2,126,628	$-44,434
2023	$96,495	$94,567	$2,171,062	$1,928
2022	$92,757	$106,914	$2,169,134	$-14,157
2021	$72,617	$90,695	$2,183,291	$-18,078
2020	$57,609	$89,250	$2,201,369	$-31,641

LADIES CEMETERY ASSOCIATION TRUST C/O VERABANK