ROCHESTER CEMETERY ASSOCIATION (EIN 410506932) - 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

1862

Legal Domicile

Principal Officer

DON BORCHERDING

Phone

5072821608

Tax Period

2024-01-01 to 2024-12-31

ROCHESTER CEMETERY ASSOCIATION, founded in 1862, is a small nonprofit that reported $614K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Net assets of $2.7M represent 53 months of operating reserves.

Mission

THE ROCHESTER CEMETERY ASSOCIATION WAS FORMED AS A NON-DENOMINATIONAL, NONPROFIT, LOT-OWNER OPERATED CORPORATION TO ESTABLISH A FINAL RESTING PLACE AS DESIRED BY THE PEOPLE OF ROCHESTER AND SURROUNDING AREAS.

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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 $120

Program Service Revenue $516,921

Investment Income $94,998

Other Revenue $1,850

TOTAL REVENUE $613,889

Expense Breakdown

Grants Paid $0

Salaries & Benefits $262,197

Fundraising Expenses $0

Other Expenses $352,333

TOTAL EXPENSES $614,530

Year-over-Year Comparison

	2024	2023	Change
Revenue	$613,889	$558,744	+0.1%
Expenses	$614,530	$438,297	+0.4%
Net Income	$-641	$120,447	-1.0%

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

Employees

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

$108,165

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KYLE LEE	SUPERINTENDE	50.00	Director	$108,165	$0	$108,165
DON BORCHERDING	PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN KRUESEL	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
GEORGE PETERSON	TREASURER	1.00	Officer Director	$0	$0	$0
GEORGE POCH	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN LUND	TRUSTEE	1.00	Director	$0	$0	$0
ADRELL BREDE	TRUSTEE	1.00	Director	$0	$0	$0
FRED SUHLER JR	TRUSTEE	1.00	Director	$0	$0	$0
BARB HUDSON	TRUSTEE	1.00	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
2024	$613,889	$614,530	$2,849,255	$-641
2023	$558,744	$438,297	$2,951,285	$120,447
2022	$657,069	$475,728	$2,769,964	$181,341
2021	$612,015	$462,908	$2,756,901	$149,107
2020	$604,867	$487,417	$2,608,075	$117,450
2019	$486,729	$425,407	$2,529,483	$61,322

ROCHESTER CEMETERY ASSOCIATION