PHELPS CEMETERY INC CO TIMOTHY C LYNCH (EIN 420666661) - 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

1896

Legal Domicile

Principal Officer

TIMOTHY C LYNCH

Phone

5633804231

Tax Period

2023-01-01 to 2023-12-31

PHELPS CEMETERY INC CO TIMOTHY C LYNCH, founded in 1896, is a micro nonprofit that reported $52K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $95K exceeded revenue, resulting in a 81% operating deficit.

Mission

MANAGEMENT AND MAINTENCE 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 $1,222

Program Service Revenue $1,317

Investment Income $33,986

Other Revenue $15,680

TOTAL REVENUE $52,205

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,960

Fundraising Expenses $0

Other Expenses $46,748

TOTAL EXPENSES $94,708

Year-over-Year Comparison

	2023	2022	Change
Revenue	$52,205	$41,837	+0.2%
Expenses	$94,708	$107,264	-0.1%
Net Income	$-42,503	$-65,427	-0.4%

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

$9,300

Total Directors

$9,300

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIMOTHY C LYNCH	SECY-TREASURER	2.00	Officer Director	$9,300	$0	$9,300
DAVID LUHMAN	President	0.00	Officer Director	$0	$0	$0
RANDY BRYNSAAS	Vice President	0.00	Officer Director	$0	$0	$0
HERB HAGEMAN	Director	0.00	Director	$0	$0	$0
KARI RUDE	Director	0.00	Director	$0	$0	$0
RANDY OLSON	Director	0.00	Director	$0	$0	$0
RANDY JENNINGS	Director	0.00	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	No data	No data	No data	No data
2023	$52,205	$94,708	$1,526,345	$-42,503
2022	$41,837	$107,264	$1,383,242	$-65,427
2021	$49,183	$81,173	$1,458,217	$-31,990
2020	$99,351	$96,722	$1,555,150	$2,629
2019	$41,303	$77,985	$1,552,521	$-36,682

PHELPS CEMETERY INC CO TIMOTHY C LYNCH