FLOWER HILL CEMETERY ASSOCIATION PERPETUAL CARE FUND (EIN 226123267) - 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

1994

Legal Domicile

Principal Officer

ANTHONY D DIVINCENT JR

Phone

2018670013

Tax Period

2025-01-01 to 2025-12-31

FLOWER HILL CEMETERY ASSOCIATION PERPETUAL CARE FUND, founded in 1994, is a micro nonprofit that reported $48K in total revenue in fiscal year 2025. Revenue decreased 10% compared to the prior year. Net assets of $1.6M represent 397 months of operating reserves.

Mission

TO PROVIDE FOR THE PRESERVATION OF FLOWER HILL 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $47,900

Other Revenue $0

TOTAL REVENUE $47,900

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,958

Other Expenses $48,102

TOTAL EXPENSES $48,102

Year-over-Year Comparison

	2025	2024	Change
Revenue	$47,900	$53,247	-0.1%
Expenses	$48,102	$53,275	-0.1%
Net Income	$-202	$-28	+6.2%

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH DEGRUSHE	TRUSTEE	N/A	Director	$0	$0	$0
SANDRA L DIVINCENT	TREASURER	N/A	Officer Director	$0	$0	$0
ANTHONY D DIVINCENT JR	PRESIDENT	N/A	Officer Director	$0	$0	$0
VAL DENOIA JR	SECRETARY	N/A	Officer Director	$0	$0	$0
ANTHONY LUCIA	TRUSTEE	N/A	Director	$0	$0	$0
LINDA ROBINSON	TRUSTEE	N/A	Director	$0	$0	$0
ARSENIO RODRIGUEZ	TRUSTEE	N/A	Director	$0	$0	$0
ROBERT DI VINCENT	VICE PRESIDE	N/A	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	$47,900	$48,102	$1,591,663	$-202
2024	$53,247	$53,275	$1,585,407	$-28
2023	$-743,925	$52,550	$1,580,582	$-796,475
2022	$13,680	$56,029	$2,367,567	$-42,349
2021	$105,126	$49,393	$2,382,115	$55,733
2020	$89,488	$62,547	$2,297,382	$26,941
2019	$127,458	$74,554	$2,242,941	$52,904
2018	$79,742	$105,739	$2,178,427	$-25,997

FLOWER HILL CEMETERY ASSOCIATION PERPETUAL CARE FUND