Baltimore Cemetery Perpetual Care Trust (EIN 526043742) - 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

Legal Domicile

Principal Officer

Christopher Bliss

Phone

4103271101

Tax Period

2023-01-01 to 2023-12-31

Baltimore Cemetery Perpetual Care Trust is a community nonprofit in the Mutual Benefit sector that reported $1.0M in total revenue in fiscal year 2023. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $183K, a strong 18% operating margin.

Mission

The Baltimore Cemetery Trust for Perpetual Care was formed to provide funds to the Baltimore Cemetery Association, Inc. (BCA). BCA maintains the buildings, grounds, and gravesites in perpetuity. BCA no longer has any gravesites for sale. All gravesites have been sold. Substantially all of BCA's income comes from this Trust. That's way the Trust was formed.

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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 $985,860

Other Revenue $20,147

TOTAL REVENUE $1,006,007

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $249,309

Other Expenses $823,095

TOTAL EXPENSES $823,095

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,006,007	$2,155,564	-0.5%
Expenses	$823,095	$759,518	+0.1%
Net Income	$182,912	$1,396,046	-0.9%

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

$127,002

Total Directors

$127,002

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Roland T Burke III	Secretary	Officer Director	$0	$0	$123,002
Elliott Randolph	Vice President	Officer Director	$0	$0	$2,000
Christopher Bliss	President	Officer Director	$0	$0	$2,000
Robert D Hopkins	Director	Director	$0	$0	$0
Philip Huber	Treasurer	Officer 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	$1,006,007	$823,095	$48,114,787	$182,912
2022	$2,155,564	$759,518	$42,154,280	$1,396,046
2021	$4,631,996	$722,810	$47,042,712	$3,909,186
2020	$1,250,964	$701,669	$39,470,436	$549,295
2019	$2,118,532	$706,820	$35,876,032	$1,411,712
2018	$2,026,633	$685,355	$31,028,773	$1,341,278

Baltimore Cemetery Perpetual Care Trust