FORT PLAIN CEMETERY ASSOCIATION (EIN 140669780) - 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

JAMES KATOVITCH

Phone

9415441947

Tax Period

2024-01-01 to 2024-12-31

FORT PLAIN CEMETERY ASSOCIATION, founded in 1905, is a small nonprofit that reported $136K in total revenue in fiscal year 2024. Net assets of $2.1M represent 184 months of operating reserves.

Mission

MANAGE THE OPERATIONS OF THE FORT PLAIN 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 $42,059

Program Service Revenue $36,573

Investment Income $57,164

Other Revenue $0

TOTAL REVENUE $135,796

Expense Breakdown

Grants Paid $0

Salaries & Benefits $85,950

Fundraising Expenses $0

Program Expenses $143,494

Other Expenses $57,544

TOTAL EXPENSES $143,494

Year-over-Year Comparison

	2024	2023	Change
Revenue	$135,796	$133,053	+0.0%
Expenses	$143,494	$150,713	0.0%
Net Income	$-7,698	$-17,660	-0.6%

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

$6,500

Total Directors

Key Employees

$79,450

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN MABLE	SUPERINTENDENT	040.00	Key Emp Highest	$79,450	$0	$79,450
VIOLET CAPECE	TREASURER	004.00	Officer	$6,500	$0	$6,500
EDNA BOWMAN	TRUSTEE	000.50	Director	$0	$0	$0
SUSAN KILMARTIN	TRUSTEE	001.00	Director	$0	$0	$0
ED SITTERLY	TRUSTEE	001.00	Director Key Emp	$0	$0	$0
EILEEN CHAMBERS	TRUSTEE	000.50	Director	$0	$0	$0
LORING DUTCHER	VICE PRESIDENT	000.50	Officer Director	$0	$0	$0
JAMES KATOVITCH	PRESIDENT	000.50	Officer Director	$0	$0	$0
RON DIEVENDORF	TRUSTEE	000.50	Director	$0	$0	$0
JUDY SICKLER	TRUSTEE	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
2024	$135,796	$143,494	$2,083,963	$-7,698
2022	$101,436	$131,569	$1,831,652	$-30,133
2021	$159,515	$131,936	$2,177,508	$27,579
2020	$88,850	$127,333	$1,837,455	$-38,483
2019	$127,330	$110,853	$1,632,904	$16,477

FORT PLAIN CEMETERY ASSOCIATION