SANTA BARBARA CEMETERY ASSOCIATION (EIN 951190610) - 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

1867

Legal Domicile

Principal Officer

HARRY FOWLER

Phone

8059693231

Tax Period

2024-06-01 to 2025-05-31

SANTA BARBARA CEMETERY ASSOCIATION, founded in 1867, is a community nonprofit that reported $4.1M in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $2.3M, a strong 56% operating margin.

Mission

CEMETERY ASSOCIATION

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $318,230

Investment Income $1,400,199

Other Revenue $2,372,057

TOTAL REVENUE $4,090,486

Expense Breakdown

Grants Paid $0

Salaries & Benefits $795,428

Fundraising Expenses $0

Other Expenses $1,012,142

TOTAL EXPENSES $1,807,570

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,090,486	$5,300,748	-0.2%
Expenses	$1,807,570	$1,859,264	0.0%
Net Income	$2,282,916	$3,441,484	-0.3%

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

$372,273

Total Directors

$232,101

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDAL THWING	MGR/SEC/AST TR	45.00	Officer Director	$204,501	$0	$204,501
Lori Harris	Manager	45.00	Officer	$140,172	$0	$140,172
Humberto Linares	Maintenance	40.00		$102,024	$0	$102,024
HARRY FOWLER	President	1.00	Officer Director	$17,850	$0	$17,850
JED HENDRICKSON	Vice President	1.00	Officer Director	$3,250	$0	$3,250
RICK HOFFMAN	Vice President	1.00	Officer Director	$3,250	$0	$3,250
KATHERINE SUZANNE SCHOMER	Treasurer	1.00	Officer Director	$3,250	$0	$3,250

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	$4,090,486	$1,807,570	$38,605,099	$2,282,916
2024	$5,300,748	$1,859,264	$35,695,518	$3,441,484
2023	$3,896,020	$1,610,134	$30,633,422	$2,285,886
2022	$6,211,744	$1,744,939	$29,316,742	$4,466,805
2021	$2,744,776	$1,702,134	$25,501,450	$1,042,642
2020	$2,808,748	$1,516,763	$22,391,528	$1,291,985
2019	$2,429,413	$1,547,481	$20,786,534	$881,932

SANTA BARBARA CEMETERY ASSOCIATION