ROCHESTER CEMETERY ASSOCIATION (EIN 020185360) - 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

1864

Legal Domicile

Principal Officer

A RAYMOND VARNEY JR

Phone

6033327273

Tax Period

2024-01-01 to 2024-12-31

ROCHESTER CEMETERY ASSOCIATION, founded in 1864, is a small nonprofit that reported $348K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. The organization ran a surplus of $118K, a strong 34% operating margin.

Mission

BURIAL SERVICE AND PERPETUAL CARE OF CEMETERY LOTS

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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 $56,225

Investment Income $291,892

Other Revenue $0

TOTAL REVENUE $348,117

Expense Breakdown

Grants Paid $0

Salaries & Benefits $89,724

Fundraising Expenses $0

Other Expenses $140,557

TOTAL EXPENSES $230,281

Year-over-Year Comparison

	2024	2023	Change
Revenue	$348,117	$396,805	-0.1%
Expenses	$230,281	$248,809	-0.1%
Net Income	$117,836	$147,996	-0.2%

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

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

$1,390

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARAYMOND VARNEY	PRESIDENT & DIRECTOR	5.00	Director	$0	$0	$0
BRUCE WOTTON	V PRESIDENT & TREASURER	5.00	Director	$1,390	$0	$1,390
FRANK FAMILGETTI	DIRECTOR	1.00	Director	$0	$0	$0
RICKY SESSLER	DIRECTOR	1.00	Director	$0	$0	$0
GAIL VARNEY	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW CALLAGHAN	DIRECTOR	1.00	Director Key Emp	$0	$0	$0
N/A	DIRECTOR	1.00	Director	$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	No data	No data	No data	No data
2024	$348,117	$230,281	$4,485,180	$117,836
2023	$396,805	$248,809	$4,112,975	$147,996
2022	$335,652	$255,114	$3,984,562	$80,538
2021	$426,246	$249,942	$3,891,635	$176,304
2020	$320,549	$231,403	$3,712,072	$89,146
2019	$434,630	$229,734	$3,616,896	$204,896
2018	$278,520	$229,863	$3,414,575	$48,657

ROCHESTER CEMETERY ASSOCIATION