Beth Abraham Cemetery Association C/O Daniel Sultan (EIN 221445233) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1943

Principal Officer

DANIEL SULTAN

Phone

2126898900

Tax Period

2025-01-01 to 2025-12-31

Beth Abraham Cemetery Association C/O Daniel Sultan, founded in 1943, is a small nonprofit in the Mutual Benefit sector that reported $273K in total revenue in fiscal year 2025. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $365K exceeded revenue, resulting in a 34% operating deficit.

Mission

OPERATION AND MAINTENANCE OF A CEMETERY FOR THE INTERMENT OF HUMAN REMAINS ACCORDING TO THE JEWISH FAITH.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $272,777

Investment Income $0

Other Revenue $0

TOTAL REVENUE $272,777

Expense Breakdown

Grants Paid $100

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $364,605

TOTAL EXPENSES $364,705

Year-over-Year Comparison

	2025	2024	Change
Revenue	$272,777	$384,252	-0.3%
Expenses	$364,705	$395,099	-0.1%
Net Income	$-91,928	$-10,847	+7.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL SULTAN	PRESIDENT/TRUSTEE	10.0	Officer Director	$0	$0	$0
JACK A HIDARY	VICE PRESIDENT/TRUSTEE	1.0	Officer Director	$0	$0	$0
STEPHEN SULTAN	TREASURER/TRUSTEE	1.0	Officer Director	$0	$0	$0
STEVEN J HIDARY	SECRETARY/TRUSTEE	1.0	Officer Director	$0	$0	$0
ELI D GREENBERG	ASSISTANT SECRETARY/TRUSTEE	1.0	Officer 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	$272,777	$364,705	$12,779,201	$-91,928
2024	$384,252	$395,099	$11,394,866	$-10,847
2023	$121,693	$330,674	$8,600,784	$-208,981
2022	$277,517	$322,208	$8,088,521	$-44,691
2021	$367,373	$445,065	$7,790,613	$-77,692
2020	$218,113	$390,969	$7,575,043	$-172,856
2019	$129,300	$460,417	$7,471,551	$-331,117
2018	$206,010	$178,329	$7,549,973	$27,681

Beth Abraham Cemetery Association C/O Daniel Sultan