PERPETUAL CARE & MAINTENANCE TRUST… - Form 990 Financial Data

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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

1996

Legal Domicile

Principal Officer

ACNB BANK TRUST DIVISION

Phone

8007620616

Tax Period

2023-01-01 to 2023-12-31

PERPETUAL CARE & MAINTENANCE TRUST FUND OF MOUNT OLIVET CEMETERY ASSOC, founded in 1996, is a micro nonprofit that reported $91K in total revenue in fiscal year 2023. Revenue fell 35% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $54K, a strong 60% operating margin.

Mission

TO MANAGE FUNDS RECEIVED UNDER THE COMMONWEALTH OF PENNSYLVANIA'S PERPETUAL CARE LAW AND TO PROVIDE FOR THE FUTURE CARE AND MAINTENANCE OF THE CEMETERY

Program Service Accomplishments

Program 1

Expenses: $13,000

PAYMENT OF 13,000 TO MOUNT OLIVET CEMETERY ASSOCIATION, INC. TO BE USED BY THE CEMETERY FOR PERPETUAL CARE & MAINTENANCE OF THE 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $90,594

Other Revenue $0

TOTAL REVENUE $90,594

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,768

Fundraising Expenses $0

Program Expenses $13,000

Other Expenses $20,585

TOTAL EXPENSES $36,353

Year-over-Year Comparison

	2023	2022	Change
Revenue	$90,594	$139,411	-0.4%
Expenses	$36,353	$41,700	-0.1%
Net Income	$54,241	$97,711	-0.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY EHRHART	CEMETERY BOA	1.00	Director	$0	$0	$0
SEAN HUSTON	CEMETERY BOA	1.00	Director	$0	$0	$0
TIM RAUBENSTINE	CEMETERY BOA	1.00	Director	$0	$0	$0
WILLIAM HOFFMAN	CEMETERY BOA	1.00	Director	$0	$0	$0
PAT STAMBAUGH	CEMETERY BOA	1.00	Director	$0	$0	$0
JEFFREY TOOT	CEMETERY BOA	1.00	Director	$0	$0	$0
OLIVIA BLAKE	CEMETERY BOA	1.00	Director	$0	$0	$0
GEORGE SCHWARTZ	CEMETERY BOA	1.00	Director	$0	$0	$0
JOELLE SHIRK	CEMETERY BOA	1.00	Director	$0	$0	$0
ACNB BANK TRUST DIVISION	TRUSTEE	2.00		$15,768	$0	$15,768

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	No data	No data	No data	No data
2023	$90,594	$36,353	$2,242,646	$54,241
2022	$139,411	$41,700	$1,994,930	$97,711
2021	$130,623	$46,158	$2,337,148	$84,465
2020	$126,183	$36,587	$2,065,616	$89,596
2019	$118,897	$35,142	$1,809,176	$83,755
2018	$143,173	$44,316	$1,516,251	$98,857

PERPETUAL CARE & MAINTENANCE TRUST FUND OF MOUNT OLIVET CEMETERY ASSOC