MASSANUTTEN CEMETERY COMPANY

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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

2005

Legal Domicile

Principal Officer

Eric Dalke

Phone

5404594122

Tax Period

2023-01-01 to 2023-12-31

MASSANUTTEN CEMETERY COMPANY, founded in 2005, is a micro nonprofit in the Mutual Benefit sector that reported $22K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. Expenses of $19K left a modest 10% surplus.

Mission

Massanutten Cemetery is operated exclusively for the purpose of disposing bodies by burial and cremation and any incidental purposes related thereto, including sale of burial plots and the continued improvement, management, preservation, care and upkeep of the cemetery grounds, burial sites and markers.

Program Service Accomplishments

Program 1

Expenses: $4,925 Revenue: $11,200

Administration of cemetery business, sale of burial/cremation plots, general business adminstration

Program 2

Expenses: $14,575

Grounds maintenance

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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 $150

Program Service Revenue $11,200

Investment Income $10,214

Other Revenue $0

TOTAL REVENUE $21,564

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $19,500

Other Expenses $19,331

TOTAL EXPENSES $19,331

Year-over-Year Comparison

	2023	2022	Change
Revenue	$21,564	$26,142	-0.2%
Expenses	$19,331	$32,374	-0.4%
Net Income	$2,233	$-6,232	-1.4%

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

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
Eric Dalke	President	2	Officer Director	$0	$0	$0
Valerie French	Vice-President	2	Officer Director	$0	$0	$0
Steve Heishman	Director	0.25	Director	$0	$0	$0
Linda Toothman	Director	0.25	Director	$0	$0	$0
Matthew Shaffer	Director	0.5	Officer Director	$0	$0	$0
Eric Fleming	Director	2	Director	$0	$0	$0
Jean Whetzel	Secretary/Treasurer	5	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
2023	$21,564	$19,331	$1,658,602	$2,233
2022	$26,142	$32,374	$1,568,558	$-6,232
2021	$342,037	$23,474	$1,732,814	$318,563