IDLEWILDE FRATERNAL CEMETERY ASSOC

EIN: 930194935

HOOD RIVER, OR

Total Revenue
$208,822
Total Expenses
$225,455
Total Assets
$1,077,093
Net Assets
$1,077,093
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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
1900
Legal Domicile
OR
Principal Officer
ROY GAYLORD
Phone
5413862599
Tax Period
2025-01-01 to 2025-12-31

IDLEWILDE FRATERNAL CEMETERY ASSOC, founded in 1900, is a small nonprofit that reported $209K in total revenue in fiscal year 2025. Revenue surged 28% from the prior year, signaling strong growth momentum. Net assets of $1.1M represent 62 months of operating reserves.

Mission

CEMETERY OPERATION

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $138,446
Investment Income $32,902
Other Revenue $37,474
TOTAL REVENUE $208,822

Expense Breakdown

Grants Paid $100,000
Salaries & Benefits $64,664
Fundraising Expenses $0
Other Expenses $60,791
TOTAL EXPENSES $225,455

Year-over-Year Comparison

2025 2024 Change
Revenue $208,822 $163,110 +0.3%
Expenses $225,455 $118,713 +0.9%
Net Income $-16,633 $44,397 -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

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Governance

Voting Members
3
Independent Members
3
Employees
2
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
0
$0
Total Directors
3
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ROY GAYLORD TRUSTEE N/A
Director
$0 $0 $0
DAN HENDERSON TRUSTEE N/A
Director
$0 $0 $0
GRANT POLSON TRUSTEE N/A
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 $208,822 $225,455 $1,077,093 $-16,633
2024 $163,110 $118,713 $1,093,726 $44,397
2023 $172,751 $115,885 $1,052,198 $56,866
2022 $166,664 $136,384 $987,023 $30,280
2021 $127,133 $133,309 $995,448 $-6,176
2020 $126,330 $128,377 $1,014,537 $-2,047
2019 $139,740 $132,641 $1,009,084 $7,099
2018 $167,150 $138,690 $988,678 $28,460
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