Union Cemetery Association dba Mountain View Memorial Gardens (EIN 936027641) - 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

1894

Legal Domicile

Phone

5033414289

Tax Period

2023-01-01 to 2023-12-31

Union Cemetery Association dba Mountain View Memorial Gardens, founded in 1894, is a micro nonprofit that reported $97K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $132K exceeded revenue, resulting in a 36% operating deficit.

Mission

Cemetery operations and internment services

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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 $96,588

Investment Income $385

Other Revenue $0

TOTAL REVENUE $96,973

Expense Breakdown

Grants Paid $0

Salaries & Benefits $85,890

Fundraising Expenses $0

Other Expenses $46,126

TOTAL EXPENSES $132,016

Year-over-Year Comparison

	2023	2022	Change
Revenue	$96,973	$110,118	-0.1%
Expenses	$132,016	$184,453	-0.3%
Net Income	$-35,043	$-74,335	-0.5%

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

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

$22,085

Total Directors

$59,673

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Alyssa Busser	Director	40.00	Director	$37,588	$0	$37,588
Lisa Caswell	Secretary	40.00	Officer Director	$22,085	$0	$22,085
Tom Epler	Director	1.00	Director	$0	$0	$0
Lisa Nakajima	Vice President	1.00	Officer Director	$0	$0	$0
Aaron Frye	Director	1.00	Director	$0	$0	$0
Tom Gamble	Director	1.00	Director	$0	$0	$0
Carol Currie	Director	1.00	Director	$0	$0	$0
Jeffrey Duyck	President	1.00	Officer Director	$0	$0	$0
David Bowden	Director	1.00	Director	$0	$0	$0
Karen Bowden	Director	1.00	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	$96,973	$132,016	$680,393	$-35,043
2022	$110,118	$184,453	$685,049	$-74,335
2021	$168,288	$196,860	$845,488	$-28,572
2020	$89,917	$176,778	$886,157	$-86,861
2019	$120,316	$202,104	$943,901	$-81,788
2018	$157,028	$189,657	$913,202	$-32,629

Union Cemetery Association dba Mountain View Memorial Gardens