ST JAMES CEMETERY ASSOCIATION (EIN 936031812) - 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

1931

Legal Domicile

Phone

5034723055

Tax Period

2023-01-01 to 2023-12-31

ST JAMES CEMETERY ASSOCIATION, founded in 1931, is a micro nonprofit in the Mutual Benefit sector that reported $79K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Net assets of $1.2M represent 183 months of operating reserves.

Mission

Provide cemetery services for St. James Parish in McMinnville, Oregon.

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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 $6,000

Program Service Revenue $16,150

Investment Income $48,889

Other Revenue $8,400

TOTAL REVENUE $79,439

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $80,416

TOTAL EXPENSES $80,416

Year-over-Year Comparison

	2023	2022	Change
Revenue	$79,439	$86,833	-0.1%
Expenses	$80,416	$60,429	+0.3%
Net Income	$-977	$26,404	-1.0%

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

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
HAROLD WASHINGTON	President	1.00	Officer Director	$0	$0	$0
GREG WILDHABER	Treasurer	1.00	Officer Director	$0	$0	$0
DOUG THWAITE	Director	2.00	Director	$0	$0	$0
KATIE BAKER	Director	1.00	Director	$0	$0	$0
ED GORMLEY	Director	1.00	Director	$0	$0	$0
KEVIN NOLAN	Director	1.00	Director	$0	$0	$0
LLOYD TOWN	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$79,439	$80,416	$1,212,915	$-977
2022	$86,833	$60,429	$1,084,161	$26,404
2021	$132,438	$35,576	$1,294,630	$96,862
2020	$57,978	$42,585	$1,093,334	$15,393
2019	$78,057	$32,743	$977,610	$45,314
2018	$83,826	$20,796	$803,998	$63,030

ST JAMES CEMETERY ASSOCIATION