ST JAMES CEMETERY ASSOCIATION OF FISHING CREEK (EIN 232069509) - 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

1932

Legal Domicile

Principal Officer

ANNE B FILOHOSKI

Phone

5709252342

Tax Period

2024-01-01 to 2024-12-31

ST JAMES CEMETERY ASSOCIATION OF FISHING CREEK, founded in 1932, is a micro nonprofit in the Mutual Benefit sector that reported $64K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $79K exceeded revenue, resulting in a 25% operating deficit.

Mission

MAINTENANCE AND UPKEEP OF EXISTING CEMETERY GROUNDS AND LOTS, GRAVE OPENINGS AND MARKINGS, AND DEVELOPMENT OF ADDITIONAL LOTS FOR SALE PLUS MAINTENANCE OF COMMUNITY HALL OWNED BY ORGANIZATION.

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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 $0

Program Service Revenue $4,505

Investment Income $58,174

Other Revenue $908

TOTAL REVENUE $63,587

Expense Breakdown

Grants Paid $0

Salaries & Benefits $20,792

Fundraising Expenses $0

Program Expenses $67,738

Other Expenses $58,667

TOTAL EXPENSES $79,459

Year-over-Year Comparison

	2024	2023	Change
Revenue	$63,587	$86,769	-0.3%
Expenses	$79,459	$59,715	+0.3%
Net Income	$-15,872	$27,054	-1.6%

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

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

$750

Total Directors

$750

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GLEN D ASHELMAN	PRESIDENT	1.00	Officer Director	$250	$0	$250
STEVEN HIPPENSTIEL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANNE B FILOHOSKI	TREASURER	2.00	Officer Director	$250	$0	$250
NANCY CREVELING	SECRETARY	1.00	Officer Director	$250	$0	$250
CAROL BATH	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM BEISHLINE	DIRECTOR	1.00	Director	$0	$0	$0
D RICHARD WENNER	DIRECTOR	1.00	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	$63,587	$79,459	$1,930,986	$-15,872
2023	$86,769	$59,715	$1,870,087	$27,054
2022	$49,955	$61,042	$1,800,794	$-11,087
2021	$43,799	$55,522	$2,023,952	$-11,723
2020	$64,031	$94,509	$2,026,887	$-30,478
2019	$49,143	$50,463	$2,001,451	$-1,320
2018	$149,208	$62,935	$1,879,101	$86,273

ST JAMES CEMETERY ASSOCIATION OF FISHING CREEK