ROME-PROCTORVILLE CEMETERY ASSOCIATION (EIN 310994545) - 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

1916

Legal Domicile

Principal Officer

JAY HOLLEY

Phone

7408867877

Tax Period

2025-01-01 to 2025-12-31

ROME-PROCTORVILLE CEMETERY ASSOCIATION, founded in 1916, is a small nonprofit that reported $264K in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $104K, a strong 39% operating margin.

Mission

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 $206,261

Investment Income $58,007

Other Revenue $0

TOTAL REVENUE $264,268

Expense Breakdown

Grants Paid $50

Salaries & Benefits $105,761

Fundraising Expenses $0

Program Expenses $5

Other Expenses $54,839

TOTAL EXPENSES $160,650

Year-over-Year Comparison

	2025	2024	Change
Revenue	$264,268	$227,635	+0.2%
Expenses	$160,650	$202,282	-0.2%
Net Income	$103,618	$25,353	+3.1%

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

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

$4,800

Total Directors

$1,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RON JHENKINS	EMPLOYEE	030.00	Highest	$46,920	$0	$46,920
JAY HOLLEY	TREASURER	010.00	Officer	$4,800	$0	$4,800
MICHELLE RULE	TRUSTEE	002.00	Director	$1,800	$0	$1,800
JOHN HALL	TRUSTEE	002.00	Director	$0	$0	$0
CARL BOWEN	PRESIDENT	002.00	Officer	$0	$0	$0
JIMMY JACK	VICE PRESIDENT	002.00	Officer	$0	$0	$0
CARL BOWEN JR	ASSISTANT VP	002.00	Officer	$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	$264,268	$160,650	$2,146,240	$103,618
2024	$227,635	$202,282	$2,170,861	$25,353
2023	$253,630	$190,216	$2,145,293	$63,414
2022	$286,791	$185,602	$2,081,996	$101,189
2021	$258,808	$171,852	$1,984,172	$86,956
2020	$221,058	$129,355	$1,894,799	$91,703

ROME-PROCTORVILLE CEMETERY ASSOCIATION