WINCHESTER CEMETERY CO STATUTORY PERPETUAL CARE FUND (EIN 611131041) - 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

1994

Legal Domicile

Principal Officer

CENTRAL BANK TRUST CO

Phone

8592538106

Tax Period

2024-01-01 to 2024-12-31

WINCHESTER CEMETERY CO STATUTORY PERPETUAL CARE FUND, founded in 1994, is a small nonprofit in the Mutual Benefit sector that reported $172K in total revenue in fiscal year 2024. Revenue surged 113% from the prior year, signaling strong growth momentum. The organization ran a surplus of $126K, a strong 73% operating margin.

Mission

TO MAINTAIN A SEPARATE ACCOUNT FOR 20% OF SALES OF CEMETERY LOTS TO BE SET ASIDE, AS REQUIRED BY STATE LAW, FOR THE PURPOSE OF PERPETUAL CARE OF THE LOTS OF THOSE BURIED IN 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 $0

Program Service Revenue $23,908

Investment Income $148,160

Other Revenue $0

TOTAL REVENUE $172,068

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $45,925

TOTAL EXPENSES $45,925

Year-over-Year Comparison

	2024	2023	Change
Revenue	$172,068	$80,894	+1.1%
Expenses	$45,925	$57,282	-0.2%
Net Income	$126,143	$23,612	+4.3%

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
DUDLEY TAYLOR	PRESIDENT	2.00	Officer Director	$0	$0	$0
WILLIAM PUMPHREY	SECRETARY	1.00	Officer Director	$0	$0	$0
CAROLYN PACE	TREASURER	0.25	Officer Director	$0	$0	$0
JERRY CECIL	BOARD MEMBER	0.25	Director	$0	$0	$0
ANN HUMBLE	BOARD MEMBER	0.25	Director	$0	$0	$0
HARRY ENOCH	BOARD MEMBER	0.25	Director	$0	$0	$0
DOUG OLIVER	BOARD MEMBER	0.25	Director	$0	$0	$0
GLENN WHITE	BOARD MEMBER	0.25	Director	$0	$0	$0
N/A	TRUSTEE	1.00		$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	$172,068	$45,925	$1,561,308	$126,143
2023	$80,894	$57,282	$1,435,166	$23,612
2022	$44,820	$82,068	$1,411,555	$-37,248
2021	$224,822	$16,995	$1,448,803	$207,827
2020	$42,613	$31,351	$1,240,976	$11,262
2019	$119,220	$33,971	$1,229,714	$85,249
2018	$135,049	$42,421	$1,144,465	$92,628

WINCHESTER CEMETERY CO STATUTORY PERPETUAL CARE FUND