IDLEWILDE FRATERNAL CEMETERY ASSOC

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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

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

Program Service Accomplishments

Program 1

ORGANIZATION OPERATES A CEMETERY IN HOOD RIVER, OR AS IT HAS FOR OVER 100 YEARS. THE ASSOCIATION MAINTAINS THE CEMETERY PROVIDES PLOTS, CRYPTS AND MAUSOLEUM SPACE FOR INTERNMENT. GRAVE OPENINGS...

ORGANIZATION OPERATES A CEMETERY IN HOOD RIVER, OR AS IT HAS FOR OVER 100 YEARS. THE ASSOCIATION MAINTAINS THE CEMETERY PROVIDES PLOTS, CRYPTS AND MAUSOLEUM SPACE FOR INTERNMENT. GRAVE OPENINGS, CLOSINGS AND PERPETUAL CARE (THROUGH RESTRICTED, STATE PROGRAM) ALSO PROVIDED.

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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 (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

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
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