ANDREW CHAPEL CEMETERY ASSOCIATION (EIN 546044598) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

S MICHAEL MILLER

Phone

7034064698

Tax Period

2025-01-01 to 2025-12-31

ANDREW CHAPEL CEMETERY ASSOCIATION, founded in 1991, is a small nonprofit that reported $185K in total revenue in fiscal year 2021. Revenue decreased 7% compared to the prior year. The organization ran a surplus of $136K, a strong 73% operating margin.

Mission

TO PROVIDE AND MAINTAIN CEMETERY LOTS

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $362,900

Investment Income $56,971

Other Revenue $0

TOTAL REVENUE $419,871

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $103,203

TOTAL EXPENSES $103,203

Year-over-Year Comparison

	2025	2024	Change
Revenue	$419,871	$377,736	+0.1%
Expenses	$103,203	$85,281	+0.2%
Net Income	$316,668	$292,455	+0.1%

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

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
MARK BURNS	DIRECTOR	2.00	Director	$0	$0	$0
ALLISON HUGHES	DIRECTOR	2.00	Director	$0	$0	$0
S MICHAEL MILLER	PRESIDENT	4.00	Officer	$0	$0	$0
CYNTHIA HUGHES	VICE PRESIDENT	2.00	Officer	$0	$0	$0
RONALD HUGHES	SECRETARY	2.00	Officer	$0	$0	$0
JOHN DAY	TREASURER	4.00	Officer	$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
2025	$419,871	$103,203	$2,064,940	$316,668
2024	$377,736	$85,281	$1,748,272	$292,455
2023	$209,328	$90,627	$1,455,817	$118,701
2022	$146,639	$58,460	$1,337,116	$88,179
2021	$185,408	$49,694	$1,248,937	$135,714

ANDREW CHAPEL CEMETERY ASSOCIATION