MOUNT MORIAH CEMETERY (EIN 810172140) - 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

1927

Legal Domicile

Principal Officer

CHARLES KESTLE

Phone

4067821778

Tax Period

2023-01-01 to 2023-12-31

MOUNT MORIAH CEMETERY, founded in 1927, is a small nonprofit that reported $306K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $426K exceeded revenue, resulting in a 39% operating deficit.

Mission

THE CEMETERY ASSOCIATION OPERATES A NONPROFIT CEMETERY FOR THE BENEFIT OF LOT OWNERS.

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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 $0

Program Service Revenue $18,025

Investment Income $236,373

Other Revenue $51,739

TOTAL REVENUE $306,137

Expense Breakdown

Grants Paid $0

Salaries & Benefits $236,509

Fundraising Expenses $0

Program Expenses $425,863

Other Expenses $189,354

TOTAL EXPENSES $425,863

Year-over-Year Comparison

	2023	2022	Change
Revenue	$306,137	$250,664	+0.2%
Expenses	$425,863	$404,518	+0.1%
Net Income	$-119,726	$-153,854	-0.2%

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
TERRY DAVIS	CHAIRMAN	4.00	Officer Director	$0	$0	$0
VERN NIELSEN	DIRECTOR	0.00	Director	$0	$0	$0
CHARLES H KESTLE	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
ROBERT BENTLEY	MEMBER	0.00	Director	$0	$0	$0
STEPHEN PAXELSON	SECRETARY	4.00	Officer Director	$0	$0	$0
JAMES C AXELSON	TREASURER	0.00	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	No data	No data	No data	No data
2023	$306,137	$425,863	$7,027,347	$-119,726
2022	$250,664	$404,518	$7,145,428	$-153,854
2021	$461,242	$364,897	$7,364,420	$96,345
2020	$215,836	$373,492	$7,178,885	$-157,656
2019	$397,210	$354,035	$7,355,638	$43,175
2018	$397,604	$319,839	$7,302,623	$77,765

MOUNT MORIAH CEMETERY