Cemetery & Mortuary Association of California (EIN 940865900) - 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

Principal Officer

Jerry Desmond

Phone

9164414533

Tax Period

2023-01-01 to 2023-12-31

Cemetery & Mortuary Association of California, founded in 1931, is a small nonprofit that reported $442K in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $113K, a strong 26% operating margin.

Mission

To serve cemeteries and funeral homes in a manner that protects and enhances the interests of the families who utilize our services during a most sensitive time of their lives.

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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 $442,554

Investment Income $4,682

Other Revenue $-5,136

TOTAL REVENUE $442,100

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $329,095

TOTAL EXPENSES $329,095

Year-over-Year Comparison

	2023	2022	Change
Revenue	$442,100	$379,573	+0.2%
Expenses	$329,095	$316,396	+0.0%
Net Income	$113,005	$63,177	+0.8%

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
Scott Drolet	President	0.50	Officer Director	$0	$0	$0
Bob Gordon	President Elect	0.50	Officer Director	$0	$0	$0
Steve Mora	Director	0.50	Director	$0	$0	$0
Kevin Brown	Past President	0.50	Officer Director	$0	$0	$0
Steve Schacht	Asst Secty	0.50	Officer Director	$0	$0	$0
Ken Varner	CFO	0.50	Officer Director	$0	$0	$0
Ray Ortner	Director	0.50	Director	$0	$0	$0
Rick Miller	Director	0.50	Director	$0	$0	$0
Scott Atherton	Director	0.50	Director	$0	$0	$0
Steve Doukas	Director	0.50	Director	$0	$0	$0
George Estes	Director	0.50	Director	$0	$0	$0
Alma Ochoa	Vice President	0.50	Officer Director	$0	$0	$0
Patrick Monroe	Director	0.50	Director	$0	$0	$0
Josh Tuttle	Director	0.50	Director	$0	$0	$0
Darin Drabing	Secretary	0.50	Officer Director	$0	$0	$0
John Resich Jr	Director	0.50	Director	$0	$0	$0
Walt Scheffer	Past President	0.50	Officer Director	$0	$0	$0
Randy Thwing	Director	0.50	Director	$0	$0	$0
Rafael Ochoa	Director	0.50	Director	$0	$0	$0
Michael Wesner	Director	0.50	Director	$0	$0	$0
Jerry Desmond	Executive VP	20.00	Officer	$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	$442,100	$329,095	$281,566	$113,005
2022	$379,573	$316,396	$168,600	$63,177
2021	$311,885	$295,107	$109,610	$16,778
2020	$294,262	$309,401	$92,472	$-15,139
2019	$311,525	$298,231	$107,686	$13,294
2018	$289,380	$271,885	$94,248	$17,495

Cemetery & Mortuary Association of California