Village Cemetery Corporation (EIN 042013175) - 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

1905

Legal Domicile

Principal Officer

Mary I Ames

Tax Period

2024-10-01 to 2025-09-30

Village Cemetery Corporation, founded in 1905, is a micro nonprofit in the Mutual Benefit sector that reported $95K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $32K, a strong 33% operating margin.

Mission

Maintenance, Repair and management of Village Cemetery

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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 $44,200

Program Service Revenue $750

Investment Income $50,399

Other Revenue $0

TOTAL REVENUE $95,349

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $54,778

Other Expenses $63,530

TOTAL EXPENSES $63,530

Year-over-Year Comparison

	2024	2023	Change
Revenue	$95,349	$84,834	+0.1%
Expenses	$63,530	$75,013	-0.2%
Net Income	$31,819	$9,821	+2.2%

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

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
William M Ames	President	002.00	Officer Director	$0	$0	$0
Mary I Ames	Treasurer	002.00	Officer Director	$0	$0	$0
Oliver Ames Jr	Assistant Treasurer	002.00	Officer Director	$0	$0	$0
Hazel L Varella	Secretary	002.00	Officer Director	$0	$0	$0
David Ames	Director	001.00	Director	$0	$0	$0
Frederick Ames	Director	001.00	Officer Director	$0	$0	$0
Mary Heidi Ames	Director	001.00	Director	$0	$0	$0
James Baker	Director	001.00	Director	$0	$0	$0
James Thomas	Director	001.00	Director	$0	$0	$0
Amanda Mrowka	Assistant Secretary	001.00	Officer Director	$0	$0	$0
BENJAMIN AMES	DIRECTOR	001.00	Director	$0	$0	$0
JUSTIN ALBERT	DIRECTOR	001.00	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	$95,349	$63,530	$1,438,553	$31,819
2024	$84,834	$75,013	$1,406,734	$9,821
2023	$82,392	$67,436	$1,396,913	$14,956
2022	$74,776	$72,583	$1,575,503	$2,193
2021	$75,350	$51,405	$1,830,029	$23,945
2020	$64,748	$58,753	$1,671,489	$5,995
2019	$104,249	$97,321	$1,502,380	$6,928
2018	$67,076	$54,516	$1,419,023	$12,560

Village Cemetery Corporation