WHALEY CEMETERY (EIN 526039672) - 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

1906

Legal Domicile

Principal Officer

W WHALEY BRITTINGHAM

Phone

4102131087

Tax Period

2023-01-01 to 2023-12-31

WHALEY CEMETERY, founded in 1906, is a micro nonprofit that reported $61K in total revenue in fiscal year 2023. Revenue fell 76% from the prior year — a significant decline worth monitoring. Expenses of $82K exceeded revenue, resulting in a 36% operating deficit.

Mission

CEMETERY GROUNDS UPKEEP

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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 $0

Investment Income $59,001

Other Revenue $1,680

TOTAL REVENUE $60,681

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $72,142

Other Expenses $82,354

TOTAL EXPENSES $82,354

Year-over-Year Comparison

	2023	2022	Change
Revenue	$60,681	$255,841	-0.8%
Expenses	$82,354	$76,909	+0.1%
Net Income	$-21,673	$178,932	-1.1%

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

N/A

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
W WHALEY BRITTINGHAM	TRUSTEE	1.00	Director	$0	$0	$0
JAMES MCCABE	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
2023	$60,681	$82,354	$1,510,251	$-21,673
2022	$255,841	$76,909	$1,505,313	$178,932
2021	$37,291	$69,183	$1,570,124	$-31,892
2020	$52,170	$60,160	$1,369,821	$-7,990
2019	$84,638	$70,708	$1,269,078	$13,930
2018	$34,833	$71,996	$1,086,262	$-37,163

WHALEY CEMETERY