PETERS CHAPEL CEMETERY

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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

1950

Legal Domicile

Principal Officer

JODI L MARSHALL

Phone

8147867763

Tax Period

2025-01-01 to 2025-12-31

PETERS CHAPEL CEMETERY, founded in 1950, is a micro nonprofit that reported $72K in total revenue in fiscal year 2025. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $60K, a strong 84% operating margin.

Mission

PUBLIC BURIALS AND PERPETUAL CEMETERY UPKEEP AND CARE.

Program Service Accomplishments

Program 1

Expenses: $8,404

THE ORGANIZATION PROVIDES PUBLIC BURIALS AND CEMETERY MAINTENANCE AND CARE.

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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 $71,627

Other Revenue $0

TOTAL REVENUE $71,627

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $8,404

Other Expenses $11,522

TOTAL EXPENSES $11,522

Year-over-Year Comparison

	2025	2024	Change
Revenue	$71,627	$60,953	+0.2%
Expenses	$11,522	$13,242	-0.1%
Net Income	$60,105	$47,711	+0.3%

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

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
MICHAEL EARDLEY	PRESIDENT	7.00	Officer Director	$0	$0	$0
RICHARD EARDLEY	VICE PRESIDENT	9.00	Officer Director	$0	$0	$0
JODI L MARSHALL	SECRETARY/TREASURER	7.00	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	$71,627	$11,522	$749,148	$60,105
2024	$60,953	$13,242	$696,488	$47,711
2023	$25,454	$9,387	$639,546	$16,067
2022	$23,958	$7,989	$564,418	$15,969
2021	$43,106	$6,978	$673,847	$36,128
2020	$23,281	$5,919	$610,000	$17,362
2019	$20,736	$11,408	$550,271	$9,328
2018	$31,062	$6,938	$479,614	$24,124