FRIENDS CEMETERY ASSOCIATION (EIN 314184940) - 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

1988

Legal Domicile

Principal Officer

LEE ROBINSON

Phone

7408010202

Tax Period

2023-01-01 to 2023-12-31

FRIENDS CEMETERY ASSOCIATION, founded in 1988, is a small nonprofit that reported $364K in total revenue in fiscal year 2023. The organization ran a surplus of $248K, a strong 68% operating margin.

Mission

MAINTENANCE OF 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 $20,000

Program Service Revenue $35,224

Investment Income $177,885

Other Revenue $131,353

TOTAL REVENUE $364,462

Expense Breakdown

Grants Paid $0

Salaries & Benefits $52,266

Fundraising Expenses $0

Program Expenses $116,411

Other Expenses $64,145

TOTAL EXPENSES $116,411

Year-over-Year Comparison

	2023	2022	Change
Revenue	$364,462	$-207,891	-2.8%
Expenses	$116,411	$117,499	0.0%
Net Income	$248,051	$-325,390	-1.8%

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

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
BRENT FISHER	PRESIDENT	2.00	Officer Director	$0	$0	$0
SCOTT FLOOD	TRUSTEE	2.00	Director	$0	$0	$0
THOMAS MCVICKER	VICE PREISDE	2.00	Officer Director	$0	$0	$0
DENNIS PERRY	SECRETARY	2.00	Officer Director	$0	$0	$0
LEE ROBINSON	TREASURER	2.00	Officer Director	$0	$0	$0
DONALD SIMRAL	TRUSTEE	2.00	Director	$0	$0	$0
PATRIC TRACY	TRUSTEE	2.00	Director	$0	$0	$0
RICHARD WALTON	TRUSTEE	2.00	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
2023	$364,462	$116,411	$1,973,176	$248,051
2022	$-207,891	$117,499	$1,725,221	$-325,390
2021	$195,850	$115,535	$2,050,627	$80,315
2020	$185,240	$99,420	$1,964,710	$85,820
2019	$258,452	$103,603	$1,878,492	$154,849
2018	$30,931	$137,215	$1,723,588	$-106,284

FRIENDS CEMETERY ASSOCIATION