LONE TREE CEMETERY ASSOCIATION (EIN 941145945) - 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

1921

Legal Domicile

Principal Officer

RAYMOND S ORTNER

Phone

5105821274

Tax Period

2023-01-01 to 2023-12-31

LONE TREE CEMETERY ASSOCIATION, founded in 1921, is a community nonprofit that reported $5.6M in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $4.7M left a modest 15% surplus.

Mission

TO PROVIDE CEMETERY SERVICES TO THE PUBLIC, INCLUDING INTERMENT, GROUND BURIAL, MAUSOLEUM, MEMORIAL, ENDOWMENT CARE AND PRE-NEED PLANNING 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 $0

Investment Income $429,053

Other Revenue $5,152,130

TOTAL REVENUE $5,581,183

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,666,037

Fundraising Expenses $0

Other Expenses $2,079,216

TOTAL EXPENSES $4,745,253

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,581,183	$6,123,767	-0.1%
Expenses	$4,745,253	$3,573,562	+0.3%
Net Income	$835,930	$2,550,205	-0.7%

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

N/A

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

$338,608

Total Directors

$51,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HAROLD WILKES	DIRECTOR	2.00	Director	$10,200	$0	$10,200
CRAIG JUDY	SECRETARY/TREASURER	2.00	Director	$10,200	$0	$10,200
BRIAN MATTOS	PRESIDENT	2.00	Director	$10,200	$0	$10,200
RONALD G PECK	DIRECTOR	2.00	Director	$10,200	$0	$10,200
GEORGE PACHECO	DIRECTOR	2.00	Director	$10,200	$0	$10,200
RAYMOND S ORTNER	GENERAL MANAGER	50.00	Officer	$295,999	$42,609	$338,608
WINNIE W CHAN	FAMILY SERVICE COUNSELOR	40.00	Highest	$420,768	$42,609	$463,377
CHRISTOPHER D STAPP	FAMILY SERVICE COUNSELOR	40.00	Highest	$296,460	$32,244	$328,704
MANUEL BELLOSO	PARK SERVICES MANAGER	40.00	Highest	$122,651	$37,208	$159,859
DANIEL FLORES	FAMILY SERVICE COUNSELOR	40.00	Highest	$154,584	$0	$154,584

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	$5,581,183	$4,745,253	$31,714,210	$835,930
2022	$6,123,767	$3,573,562	$28,479,063	$2,550,205
2021	$4,472,728	$3,121,561	$25,265,393	$1,351,167
2020	$3,423,053	$2,692,621	$22,131,537	$730,432
2019	$2,737,784	$2,515,468	$21,335,070	$222,316
2018	$3,111,062	$2,918,916	$20,138,401	$192,146

LONE TREE CEMETERY ASSOCIATION