CALIFORNIA ASSOCIATION OF PUBLIC CEMETERIES (EIN 956102144) - 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

1964

Legal Domicile

Principal Officer

CAROL GRIESE

Phone

9516584923

Tax Period

2025-01-01 to 2025-12-31

CALIFORNIA ASSOCIATION OF PUBLIC CEMETERIES, founded in 1964, is a small nonprofit that reported $106K in total revenue in fiscal year 2025. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $96K left a modest 10% surplus.

Mission

ESTABLISHED TO PROMOTE COOPERATION AMONG THOSE DIRECTLY OR INDIRECTLY CONCERNED WITH AND INTERESTED IN THE OPERATION OF PUBLIC CEMETERIES, TO DEVELOP IMPROVED METHODS AND PROCEDURES, AND TO FOSTER EDUCATION OF GOVERNING BOARDS AND ADMINISTRATIVE PERSONNEL OF PUBLIC CEMETERIES ON BETTER METHODS OF OPERATONS AND MATTERS OF MUTUAL INTEREST.

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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 (2025)

Revenue Breakdown

Contributions & Grants $53,560

Program Service Revenue $15,905

Investment Income $6,147

Other Revenue $30,837

TOTAL REVENUE $106,449

Expense Breakdown

Grants Paid $5,674

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $142,644

Other Expenses $90,405

TOTAL EXPENSES $96,079

Year-over-Year Comparison

	2025	2024	Change
Revenue	$106,449	$87,602	+0.2%
Expenses	$96,079	$90,713	+0.1%
Net Income	$10,370	$-3,111	-4.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BELINDA ELLIS	Director	0.00	Director	$0	$0	$0
PATRICIA HOWARD	Director	0.00	Director	$0	$0	$0
BRENDAN HANNEGAN	Director	0.00	Director	$0	$0	$0
SUSIE FORREST	Director	0.00	Director	$0	$0	$0
TERRY COONEY	President	0.00	Director	$0	$0	$0
KELLY RIVERS	Vice President	0.00	Director	$0	$0	$0
ERNESTO ROSALES	Director	0.00	Director	$0	$0	$0
LARRY MCKELVY	Director	0.00	Director	$0	$0	$0
VIRGINIA LOPEZ	Director	0.00	Director	$0	$0	$0
DAVID NEMETH	SEC/TRESURER	0.00	Director	$0	$0	$0
CAROL GRIESE	Executive Dir.	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	$106,449	$96,079	$223,269	$10,370
2024	No data	No data	No data	No data
2023	$90,917	$88,794	$216,243	$2,123
2022	$78,130	$83,926	$211,080	$-5,796
2021	$71,810	$81,183	$212,523	$-9,373
2020	$89,257	$76,206	$213,693	$13,051
2019	$91,092	$99,562	$214,540	$-8,470

CALIFORNIA ASSOCIATION OF PUBLIC CEMETERIES