BATTLE CREEK MEMORIAL PARK PERPETUAL CARE SECTION 642(1) TRUST (EIN 386100589) - 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

1968

Legal Domicile

Principal Officer

GREENLEAF TRUST

Phone

2699666344

Tax Period

2024-01-01 to 2024-12-31

BATTLE CREEK MEMORIAL PARK PERPETUAL CARE SECTION 642(1) TRUST, founded in 1968, is a small nonprofit in the Mutual Benefit sector that reported $328K in total revenue in fiscal year 2024. Revenue surged 76% from the prior year, signaling strong growth momentum. The organization ran a surplus of $122K, a strong 37% operating margin.

Mission

PERPETUAL CARE FUNDS FOR TAX EXEMPT CEMETERY DISTRIBUTE NET INCOME TO THE BATTLE CREEK MEMORIAL PARK CEMETERY ASSOCIATION FOR KEEPING THE GROUNDS, NICHES, CRYPTS, AND MAUSOLEUM SPACE OF THE CEMETERY IN GOOD CONDITION.

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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 $0

Program Service Revenue $33,814

Investment Income $293,881

Other Revenue $0

TOTAL REVENUE $327,695

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $205,483

TOTAL EXPENSES $205,483

Year-over-Year Comparison

	2024	2023	Change
Revenue	$327,695	$186,440	+0.8%
Expenses	$205,483	$205,151	+0.0%
Net Income	$122,212	$-18,711	-7.5%

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
N/A	TRUSTEE	2.00		$44,292	$0	$44,292

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	$327,695	$205,483	$4,264,748	$122,212
2023	$186,440	$205,151	$4,149,181	$-18,711
2022	$165,143	$198,806	$4,172,930	$-33,663
2021	$261,070	$187,518	$4,217,973	$73,552
2020	$146,200	$172,095	$4,144,421	$-25,895
2019	$182,414	$181,626	$4,170,316	$788
2018	$186,918	$169,161	$4,169,528	$17,757

BATTLE CREEK MEMORIAL PARK PERPETUAL CARE SECTION 642(1) TRUST