ROSE HILL CEMETERY OF HAGERSTOWN (EIN 520464990) - 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

1866

Legal Domicile

Principal Officer

J ROGER FINN

Phone

3017393630

Tax Period

2024-10-01 to 2025-09-30

ROSE HILL CEMETERY OF HAGERSTOWN, founded in 1866, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $980K left a modest 12% surplus.

Mission

OPERATE AND MAINTAIN A 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 (2024)

Revenue Breakdown

Contributions & Grants $95

Program Service Revenue $183,854

Investment Income $739,076

Other Revenue $196,154

TOTAL REVENUE $1,119,179

Expense Breakdown

Grants Paid $0

Salaries & Benefits $488,571

Fundraising Expenses $0

Other Expenses $491,064

TOTAL EXPENSES $979,635

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,119,179	$1,517,556	-0.3%
Expenses	$979,635	$891,706	+0.1%
Net Income	$139,544	$625,850	-0.8%

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

$121,472

Total Directors

$129,522

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COLLEEN RAFFERTY	EXEC DIRECTO	40.00	Officer Director	$94,500	$18,922	$113,422
J WAYNE BECKER	TREASURER	6.00	Officer Director	$5,600	$0	$5,600
J ROGER FINN	PRESIDENT	6.00	Officer Director	$1,400	$0	$1,400
J RANDALL FINN	TRUSTEE	1.00	Director	$1,400	$0	$1,400
JAMES ITELL	TRUSTEE	1.00	Director	$1,400	$0	$1,400
ALISON C PETERANECZ	TRUSTEE	1.00	Director	$1,400	$0	$1,400
GERALD W SPESSARD	TRUSTEE	1.00	Director	$1,400	$0	$1,400
PHILIP L ROHRER SR	TRUSTEE	1.00	Director	$1,400	$0	$1,400
JOHN R HERSHEY III	VICE PRESIDE	2.00	Officer Director	$1,050	$0	$1,050
SUSAN S ITELL	TRUSTEE	1.00	Director	$1,050	$0	$1,050

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	$1,119,179	$979,635	$13,862,449	$139,544
2024	$1,517,556	$891,706	$13,369,920	$625,850
2023	$579,871	$870,523	$11,519,161	$-290,652
2022	$895,354	$817,805	$10,609,733	$77,549
2021	$3,933,465	$714,498	$12,286,416	$3,218,967
2020	$565,010	$634,823	$10,812,384	$-69,813
2019	$756,714	$648,579	$10,976,122	$108,135
2018	$1,009,361	$577,641	$10,725,419	$431,720

ROSE HILL CEMETERY OF HAGERSTOWN