EMMITSBURG MEMORIAL CEMETERY INC (EIN 452483523) - 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

2011

Legal Domicile

Principal Officer

ERIC E GLASS

Phone

4107566671

Tax Period

2023-01-01 to 2023-12-31

EMMITSBURG MEMORIAL CEMETERY INC, founded in 2011, is a micro nonprofit that reported $19K in total revenue in fiscal year 2023. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $29K exceeded revenue, resulting in a 56% operating deficit.

Mission

TO PROVIDE CEMETERY AND BURIAL SERVICES.

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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 $0

Program Service Revenue $3,150

Investment Income $15,390

Other Revenue $0

TOTAL REVENUE $18,540

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $28,927

TOTAL EXPENSES $28,927

Year-over-Year Comparison

	2023	2022	Change
Revenue	$18,540	$31,124	-0.4%
Expenses	$28,927	$31,852	-0.1%
Net Income	$-10,387	$-728	+13.3%

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
BERNARD R WIVELL	BOARD MEMBER	1.00	Director	$0	$0	$0
BILL WIVELL	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBBIE WIVELL	SECRETARY	1.00	Officer Director	$0	$0	$0
ERIC E GLASS	PRESIDENT	1.00	Officer Director	$0	$0	$0
LINDA STULTZ	BOARD MEMBER	1.00	Director	$0	$0	$0
MARY CATHERINE SHIELDS	BOARD MEMBER	1.00	Director	$0	$0	$0
REBECCA JONES	TREASURER	1.00	Officer Director	$0	$0	$0
ROBERT GILLELAN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SARAH JACOBSON	BOARD MEMBER	1.00	Director	$0	$0	$0
BECKI WILLARD	BOARD MEMBER	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	No data	No data	No data	No data
2023	$18,540	$28,927	$787,905	$-10,387
2022	$31,124	$31,852	$726,578	$-728
2021	$55,848	$30,786	$850,429	$25,062
2020	$21,628	$28,736	$792,636	$-7,108
2019	$21,756	$30,380	$747,740	$-8,624

EMMITSBURG MEMORIAL CEMETERY INC