LITCHFIELD CEMETERY ASSN INVESTMENT

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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

1977

Legal Domicile

Principal Officer

ROSALIE FURNISS

Phone

8605676415

Tax Period

2025-01-01 to 2025-12-31

LITCHFIELD CEMETERY ASSN INVESTMENT, founded in 1977, is a micro nonprofit that reported $90K in total revenue in fiscal year 2025. Revenue fell 60% from the prior year — a significant decline worth monitoring. Expenses of $86K left a modest 5% surplus.

Mission

PROVIDE CEMETERY SERVICES (I.E. LAWN CARE, BURIAL SERVICES AT SITES) FOR MEMBERS OF THE LITCHFIELD, CONNECTICUT COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $71,337

PROVIDE CEMETERY SERVICES FOR MEMBERS OF THE LITCHFIELD, CONNECTICUT COMMUNITY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $23,300

Program Service Revenue $9,050

Investment Income $57,267

Other Revenue $0

TOTAL REVENUE $89,617

Expense Breakdown

Grants Paid $71,337

Salaries & Benefits $800

Fundraising Expenses $0

Program Expenses $71,337

Other Expenses $13,442

TOTAL EXPENSES $85,579

Year-over-Year Comparison

	2025	2024	Change
Revenue	$89,617	$222,976	-0.6%
Expenses	$85,579	$78,414	+0.1%
Net Income	$4,038	$144,562	-1.0%

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

N/A

Independent Members

N/A

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

$800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES C KOSER	CO-TRUSTEE	N/A	Director	$800	$0	$800

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	$89,617	$85,579	$1,193,865	$4,038
2024	$222,976	$78,414	$1,188,433	$144,562
2023	$130,721	$78,849	$1,045,164	$51,872
2022	$83,848	$91,958	$994,050	$-8,110
2021	$119,958	$57,973	$1,002,412	$61,985
2020	$47,497	$60,869	$940,427	$-13,372