Locustwood Cemetery Association
Locustwood Cemetery Association maintains steady asset growth despite fluctuating annual operating margins and increasing liabilities.
EIN: 210501600 · Altamonte Spg, FL · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.7M |
| Total Expenses | $2.7M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $26 |
| Net Assets | $12.4M |
| Transparency Score | 75/100 |
Search Intent Cockpit
Locustwood Cemetery Association Form 990, Revenue, CEO Pay, and IRS Filing Signals
Locustwood Cemetery Association is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Locustwood Cemetery Association in one place.
Form 990 Filing Summary
13 filing years are available, with latest revenue of $2.3M and expenses of $2.7M.
Revenue and Expenses
Locustwood Cemetery Association reported $2.3M in revenue and $2.7M in expenses, a deficit of $367K.
Executive Compensation
Top officer compensation appears as $26 in the stored analysis, with context against revenue and expenses below.
Charity Score and Red Flags
75/100 mission score, 3 red flags, and 3 strengths are shown from structured and AI review.
Is Locustwood Cemetery Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $2.1M (80%) |
Across stored filings, Locustwood Cemetery Association shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 3 red flags identified |
| Mission spend | 80% to programs | Excellent |
| Financial durability | Grade C | 13 stored filing years |
| Peer context | Compare with Cornelia Warren Community Assn Inc | Florida and category context |
Trust Check
Review legitimacy, deductibility, red flags, and filing consistency.
Open charity check →Peer Benchmark
Compare against real state and category peers.
Compare with Cornelia Warren Community Assn Inc →All Florida nonprofits
Local and Sector Spokes
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Altamonte Spg, FL nonprofitsFollow the Money
Jump into spending, compensation, rankings, and filing-year evidence.
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Keep the Investigation Moving
Locustwood Cemetery Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Locustwood Cemetery Association
Locustwood Cemetery Association (EIN: 210501600) is a nonprofit organization based in Altamonte Spg, FL. The organization reported total revenue of $2.7M and total assets of $27.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Locustwood Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Locustwood Cemetery Association is a mid-size nonprofit that has been operating for 33 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.3M |
| Total Expenses | $2.7M |
| Surplus / Deficit | $-366,994 |
| Total Assets | $26.7M |
| Total Liabilities | $14.4M |
| Net Assets | $12.4M |
| Operating Margin | -15.8% |
| Debt-to-Asset Ratio | 53.7% |
| Months of Reserves | 119.4 months |
Financial Health Grade: C
In 2023, Locustwood Cemetery Association reported a deficit of $367K with expenses exceeding revenue, holds 119.4 months of operating reserves (strong position), has a debt-to-asset ratio of 53.7% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Locustwood Cemetery Association's revenue has grown at a compound annual growth rate (CAGR) of 2.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +17.7% | +28.5% | +1.8% |
| 2022 | -18.0% | -3.6% | +3.8% |
| 2021 | +36.5% | +23.5% | +2.7% |
| 2020 | +7.8% | +21.5% | +1.3% |
| 2019 | -9.1% | -24.2% | +1.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1993 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Locustwood Cemetery Association with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Locustwood Cemetery Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $367K, with expenses exceeding revenue.
- Debt-to-asset ratio: 53.7%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization, which is highly unusual for an organization of this size with assets exceeding $26 million.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Locustwood Cemetery Association's IRS 990 filings:
- Consistent operational deficits in some years (e.g., 2023, 2022, 2018, 2016, 2014) without clear explanation of how these are covered long-term.
- Significant and consistent increase in liabilities from $8.4M in 2014 to $14.3M in 2023 without detailed explanation of their nature.
- Lack of reported officer compensation for an organization of this size and asset base, which could indicate compensation is hidden or handled in an unusual manner.
Strengths
The following positive indicators were identified for Locustwood Cemetery Association:
- Strong and consistent asset growth, from $20.7M in 2014 to $26.7M in 2023, indicating long-term financial stability.
- Consistent filing of IRS 990 forms over 13 periods, demonstrating a commitment to transparency.
- Generally stable revenue streams over the past decade, with latest revenue at $2,738,702.
Frequently Asked Questions about Locustwood Cemetery Association
Is Locustwood Cemetery Association a legitimate charity?
Locustwood Cemetery Association (EIN: 210501600) is a registered tax-exempt nonprofit based in Florida. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $2.7M. 3 red flags identified. 3 strengths noted. Financial health grade: C.
How does Locustwood Cemetery Association spend its money?
Locustwood Cemetery Association directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Locustwood Cemetery Association tax-deductible?
Locustwood Cemetery Association is registered as a tax-exempt nonprofit (EIN: 210501600). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Locustwood Cemetery Association CEO make?
Locustwood Cemetery Association's highest-compensated officer earns $26 annually. The organization reported $2.7M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Locustwood Cemetery Association's spending goes to programs?
Locustwood Cemetery Association directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Locustwood Cemetery Association located?
Locustwood Cemetery Association is headquartered in Altamonte Spg, Florida and files with the IRS under EIN 210501600.
How many years of IRS 990 filings does Locustwood Cemetery Association have?
Locustwood Cemetery Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.7M in total revenue.
Why has officer compensation consistently been reported as 0% across all filings?
The IRS 990 filings consistently report 0% for officer compensation, which is unusual for an organization with assets over $26 million. This could indicate that officers are volunteers, compensated by a related entity, or that compensation is reported under other expense categories.
What is the nature of the increasing liabilities, which grew from $8,463,985 in 2014 to $14,367,230 in 2023?
The significant increase in liabilities warrants further investigation. It could be due to long-term debt, deferred revenue from pre-need sales, or other financial obligations. Understanding the composition of these liabilities is crucial for assessing financial risk.
How does the organization manage to grow its assets despite occasional operational deficits, such as in 2023 where expenses exceeded revenue by over $360,000?
Asset growth despite operational deficits suggests that the organization likely has significant investment income, endowment contributions, or other non-operating revenues that are not fully captured in the 'Revenue' figure provided, or that the deficits are covered by existing reserves.
Filing History
IRS 990 filing history for Locustwood Cemetery Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Locustwood Cemetery Association's revenue has grown by 35.7%, moving from $1.7M to $2.3M. Total assets increased by 38.4% over the same period, from $19.3M to $26.7M. Total functional expenses rose by 81.6%, from $1.5M to $2.7M. In its most recent filing year (2023), Locustwood Cemetery Association reported a deficit of $367K, with expenses exceeding revenue. The organization holds $14.4M in liabilities against $26.7M in assets (debt-to-asset ratio: 53.7%), resulting in net assets of $12.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.3M | $2.7M | $26.7M | $14.4M | — | — |
| 2022 | $2.0M | $2.1M | $26.3M | $13.5M | — | — |
| 2021 | $2.4M | $2.2M | $25.3M | $12.5M | — | View 990 |
| 2020 | $1.8M | $1.8M | $24.6M | $12.0M | — | View 990 |
| 2019 | $1.6M | $1.4M | $24.3M | $11.7M | — | — |
| 2018 | $1.8M | $1.9M | $23.9M | $11.4M | — | View 990 |
| 2017 | $1.9M | $1.7M | $20.0M | $7.5M | — | View 990 |
| 2016 | $1.7M | $1.7M | $19.6M | $7.3M | — | View 990 |
| 2015 | $1.7M | $1.6M | $20.1M | $7.7M | — | View 990 |
| 2014 | $1.6M | $1.7M | $20.8M | $8.5M | — | View 990 |
| 2013 | $1.4M | $1.1M | $21.0M | $8.5M | — | View 990 |
| 2012 | $1.6M | $1.4M | $19.7M | $7.5M | — | View 990 |
| 2011 | $1.7M | $1.5M | $19.3M | $7.3M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.3M, expenses of $2.7M, and assets of $26.7M (revenue +17.7% year-over-year).
- 2022: Revenue of $2.0M, expenses of $2.1M, and assets of $26.3M (revenue -18.0% year-over-year).
- 2021: Revenue of $2.4M, expenses of $2.2M, and assets of $25.3M (revenue +36.5% year-over-year).
- 2020: Revenue of $1.8M, expenses of $1.8M, and assets of $24.6M (revenue +7.8% year-over-year).
- 2019: Revenue of $1.6M, expenses of $1.4M, and assets of $24.3M (revenue -9.1% year-over-year).
- 2018: Revenue of $1.8M, expenses of $1.9M, and assets of $23.9M (revenue -5.9% year-over-year).
- 2017: Revenue of $1.9M, expenses of $1.7M, and assets of $20.0M (revenue +15.6% year-over-year).
- 2016: Revenue of $1.7M, expenses of $1.7M, and assets of $19.6M (revenue +0.1% year-over-year).
- 2015: Revenue of $1.7M, expenses of $1.6M, and assets of $20.1M (revenue +6.3% year-over-year).
- 2014: Revenue of $1.6M, expenses of $1.7M, and assets of $20.8M (revenue +12.3% year-over-year).
- 2013: Revenue of $1.4M, expenses of $1.1M, and assets of $21.0M (revenue -12.1% year-over-year).
- 2012: Revenue of $1.6M, expenses of $1.4M, and assets of $19.7M (revenue -7.8% year-over-year).
- 2011: Revenue of $1.7M, expenses of $1.5M, and assets of $19.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Locustwood Cemetery Association:
Data Sources and Methodology
This transparency report for Locustwood Cemetery Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.