PERPETUAL CARE ENDOWMENT TRUST FOR MEMORIAL PARK CEMETERY OF LIMA (EIN 341405580) - 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

1929

Legal Domicile

Principal Officer

JOSEPH D MOOR

Phone

4192332131

Tax Period

2024-01-01 to 2024-12-31

PERPETUAL CARE ENDOWMENT TRUST FOR MEMORIAL PARK CEMETERY OF LIMA, founded in 1929, is a micro nonprofit that reported $93K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $33K, a strong 35% operating margin.

Mission

CEMETERY ASSOCIATION ENDOWMENT TRUST

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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 $32,349

Program Service Revenue $0

Investment Income $60,583

Other Revenue $0

TOTAL REVENUE $92,932

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $60,072

TOTAL EXPENSES $60,072

Year-over-Year Comparison

	2024	2023	Change
Revenue	$92,932	$85,973	+0.1%
Expenses	$60,072	$52,049	+0.2%
Net Income	$32,860	$33,924	0.0%

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

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

$332,825

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH D MOOR	TRUSTEE	1.00	Director	$0	$0	$149,889
MICHAEL D O'CONNOR III	TRUSTEE	1.00	Director	$0	$0	$2,500
REBECCA E MYERS	TRUSTEE	1.00	Director	$0	$0	$44,275
LACEY FISHER	TRUSTEE	1.00	Director	$0	$0	$123,961
DEBORAH IMBROCK	TRUSTEE	1.00	Director	$0	$0	$9,700
JERRY JOHNSON	TRUSTEE	1.00	Director	$0	$0	$2,500

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	No data	No data	No data	No data
2024	$92,932	$60,072	$1,384,030	$32,860
2023	$85,973	$52,049	$1,350,363	$33,924
2022	$63,590	$43,425	$1,319,931	$20,165
2021	$103,275	$61,770	$1,318,263	$41,505
2020	$97,147	$49,710	$1,262,919	$47,437
2019	$43,601	$37,846	$1,208,156	$5,755
2018	$61,220	$36,433	$1,202,399	$24,787

PERPETUAL CARE ENDOWMENT TRUST FOR MEMORIAL PARK CEMETERY OF LIMA