Where the cemetery stands
Audited results, fiscal years ended June 30. The story underneath the totals: assets are growing, but the growth is flowing into perpetual care, not operating flexibility.
Net assets, and where they're committed
Perpetual care has grown from 39% of net assets to over half. Once committed, it isn't available to operate on.
Cemetery sales
Burial rights & other sales, by year. FY2023 included a large pre-need delivery.
Change in net assets
FY2022 was a loss driven by investment markets, not operations.
The metrics a cemetery actually lives by
These aren't generic financials. They're the questions a cemetery board and a nonprofit controller should be asking — and most accounting systems never surface them.
Perpetual care fund — the perpetual promise
Designated + contractually committed for perpetual care & maintenance.
The existential question behind this line: will the fund's income one day cover the grounds when sales end? That's the number to govern toward.
Saleable inventory — a finite resource
Crypts, niches, and graves carried at cost. Unlike a normal business, you can't reorder the product.
~12 years remaining is an estimate from the net draw-down; the true figure needs the unit count from the cemetery system. Exactly the kind of thing we'd reconcile.
Accounts receivable — collected, not chased
Net receivables have fallen roughly 80% across the period.
Deferred revenue — pre-need obligations
Money collected but not yet earned. A liability to deliver, not income.
Available once we connect your operations system
The metrics that truly define cemetery management live in your operations system (HMIS and the new platform), not the general ledger. These activate the month we reconcile that system to Financial Edge — the same reconciliation that keeps the audit clean. The figures below are illustrative.
Average sale by product
Each figure above is a placeholder. The month your operations system reconciles to Financial Edge, these go live — which is exactly why that reconciliation is the heartbeat of the engagement.
Audit readiness, all year long
The monthly close isn't only clean books — it's a runway to an on-time audit. Checkpoints at month 6, 9, and 11 mean year-end is a confirmation, not a six-week scramble.
Cash, in motion
Their loudest pain point: real cash is thin and never forecast. Below is the actual four-year cash flow from the audits — then the forward view we'd run once your data feeds in.
Sources and uses of cash
Real, from the audited cash-flow statements. Operating cash flow has nearly tripled — but it's deployed into the perpetual-care fund and capital, which is why operating cash stays thin. The diamond marks the net change each year.
Operating cash flow
Cash generated by operations each year — the real engine, growing steadily.
Year-end cash balance
What's actually in the bank at June 30 — thin against an $11M operation.
The forward view — what we'd run for you
A rolling cash forecast and receivable discipline are the heart of the treasury function. These activate once the operations feed and the AP / payroll calendar are connected. Figures are illustrative; the receivable total is anchored to the real FY2025 balance.
13-week cash projection
The view that catches the problem before it arrives — a projected balance, week by week, against a comfort floor.
Accounts receivable — aging
How much is current, and how late the rest is.
Installment book by tenor
Pre-need contracts financed over 12, 18, and 24 months.
Payables — what we owe, and when it's due
The paying side of working capital: how current the cemetery is with its vendors, how its obligations are structured, and where the operating dollars go.
Payables — aging
What's current versus what's past due, by age.
Payables — by vendor terms
How obligations are structured — Net 15 through Net 60.
Payables — by category
Where the operating dollars go.
Audited financial statements
Every figure in this demonstration traces back to these audited statements. They are public, independently audited records — the source behind every chart you've seen.
How it's run
What it takes to produce this every month, the reporting inputs behind each view, and the team — by function — that delivers it.
Our goal
We deliver outcomes — built with our people and yours, powered by your numbers, your systems, and your service to the families you serve.
Steward is the window. Behind it is a managed monthly close, an audit-ready year-end, and board-ready reporting, run with your team on your own numbers and tailored to each audience. The point isn't the technology. The point is that the back office runs quietly and accurately, so your people can stay where they're needed most — present for families in their hardest moments.
A clean monthly close
Books reconciled and standardized every month on a set schedule, with operations tied out to the general ledger — not a year-end scramble.
An audit-ready year-end
A 6 / 9 / 11-month checkpoint cadence so the year closes clean and exceptions surface early — not in the audit.
Board-ready reporting
CFO and board packages produced for you each month in each audience's language, plus an exception report that keeps CPA sign-off quick.
The reports behind each view
Every view on this site is built from a small set of standard reports, run and reconciled on a schedule. These are the inputs — not the systems — so the process stays the same whatever software an entity runs.
| Dashboard view | Reports that feed it | Cadence |
|---|---|---|
| Board overview & net assets | Balance Sheet · Statement of Activities (P&L) | Monthly |
| Perpetual-care fund | Restricted / designated net-asset schedule | Monthly |
| Cash flow & year-end cash | Cash-flow statement · bank reconciliations | Monthly |
| Receivables | A/R aging · installment & contract schedule | Monthly |
| Payables | A/P aging · vendor & expense detail | Monthly |
| Cemetery intelligence | Interment counts · sales by product (operations) | Monthly |
| Audit readiness | Reconciliation checklist · perpetual-care funding · deferred-revenue roll-forward | Monthly + 6/9/11 |
| Documents | Audited financial statements | Annual |
Who runs it — functions, not seats
The work is organized by function and staffed by our team. The cemetery's existing order-entry role is retained on-site with our backup, and independent CPA oversight stays with the Diocese.
Roles are shown as functions, not individuals. Because each is a function and not a single seat, coverage never depends on one person being in the building — and the cemetery keeps its trusted on-site role, with our team as backup and the disciplined process around it.