VICTORY CEMETERY ASSOCIATION TRUST (EIN 556120177) - 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

1993

Legal Domicile

Principal Officer

LINDA HOOVER

Phone

3047584502

Tax Period

2024-01-01 to 2024-12-31

VICTORY CEMETERY ASSOCIATION TRUST, founded in 1993, is a micro nonprofit that reported $15K in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $33K exceeded revenue, resulting in a 129% operating deficit.

Mission

MAINTENANCE, IMPROVEMENT, DEVELOPMENT, CONSTRUCTION, REPAIR, RECONSTRUCTION, AND PRESERVATION OF GROUNDS, LOTS, BUILDINGS, ROADS, LANES, BRIDGES, ACCESS TO THE CEMETERY, EQUIPMENT, RECORDS, STATUARY, AND OTHER REAL AND PERSONAL PROPERTY OF THE 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 $83

Program Service Revenue $0

Investment Income $1,925

Other Revenue $12,501

TOTAL REVENUE $14,509

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $29,698

Other Expenses $33,231

TOTAL EXPENSES $33,231

Year-over-Year Comparison

	2024	2023	Change
Revenue	$14,509	$11,343	+0.3%
Expenses	$33,231	$22,396	+0.5%
Net Income	$-18,722	$-11,053	+0.7%

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
LINDA HOOVER	PRESIDENT	N/A	Director	$0	$0	$0
RONALD HOOVER	VICE PRESIDENT	N/A	Director	$0	$0	$0
THELMA DOTSON	SECRETARY / TREASURER	N/A	Director	$0	$0	$0
LEE TITUS	DIRECTOR	N/A	Director	$0	$0	$0
HELEN TITUS	DIRECTOR	N/A	Director	$0	$0	$0
N/A	INSTITUTIONAL TRUSTEE	N/A		$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	$14,509	$33,231	$167,185	$-18,722
2023	$11,343	$22,396	$185,907	$-11,053
2022	$24,550	$31,344	$196,960	$-6,794
2021	$926	$36,899	$139,289	$-35,973
2021	$95,619	$104,147	$203,754	$-8,528
2020	$6,248	$41,248	$212,282	$-35,000
2019	$19,175	$17,239	$247,282	$1,936
2018	$22,224	$22,344	$245,346	$-120

VICTORY CEMETERY ASSOCIATION TRUST