Mutual & Membership Benefit
(Y52Z)
990 on File
LUTHERAN CEMETERY ASSOCIATION
Financial strength (30%)
86/100
Reliability (20%)
55/100
Effectiveness (25%)
58/100
Impact (25%)
No data yet
CharityAI™ Score
Not yet evaluated
Financial Overview — FY 2025
$53K
Total Revenue
$43K
Total Expenses
$295K
Net Assets
6
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio
70.4%
Fundraising Efficiency
N/A
Operating Reserve
82.69x
Liability-to-Asset
0.2%
Revenue Diversification
87.4%
Executive Compensation
$9K
Compared with Peers
FY 2025
Compared with 167 similar organizations
(United States, Mutual & Membership Benefit, under $100K in expenses), FY 2025.
This organization
Middle half of peers (P25–P75)
Peer median
| Ratio | This org | Peer median | Position (P10 → P90) | |
|---|---|---|---|---|
|
Program expense ratio
Program expenses / total expenses
· higher is better
|
70.4% | 88.9% |
P10P90
|
Below median |
|
Admin expense ratio
Management and general / total expenses
· lower is better
|
29.6% | 5.5% |
P10P90
|
Bottom quarter |
|
Fundraising expense ratio
Fundraising expenses / total expenses
· lower is better
|
0.0% | 0.0% |
P10P90
|
Top quarter |
|
Operating reserve
Months of expenses covered by net assets
· higher is better
|
82.7 mo | 39.5 mo |
P10P90
|
Above median |
|
Liabilities to assets
Total liabilities / total assets
· lower is better
|
0.2% | 0.0% |
P10P90
|
Bottom quarter |
|
Revenue concentration
Share of revenue from the largest source
· lower is better
|
87.4% | 91.9% |
P10P90
|
Above median |
|
Revenue growth
Year over year revenue growth
|
46.1% | 8.9% |
P10P90
|
|
|
Expense growth
Year over year expense growth
|
10.5% | 4.2% |
P10P90
|
|
|
Surplus margin
Surplus as a share of revenue
|
19.4% | 20.0% |
P10P90
|
Financial History
| Year | Revenue | Expenses | Net Assets | Program % | Staff |
|---|---|---|---|---|---|
| 2025 | $53K | $43K | $295K | 70.4% | 6 |
| 2024 | $36K | $39K | $276K | 63.9% | 6 |
| 2023 | $62K | $95K | $266K | 86.6% | 4 |
| 2022 | $66K | $53K | N/A | — | 5 |
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