SHELBYVILLE CEMETERY TRUST

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Phone

5022592527

Tax Period

2025-01-01 to 2025-12-31

SHELBYVILLE CEMETERY TRUST, founded in 1979, is a micro nonprofit in the Mutual Benefit sector that reported $91K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $46K, a strong 51% operating margin.

Mission

SHELBYVILLE CEMETERY TRUST IS A PERPETUAL CARE ORGANIZATION WHICH RECEIVES, MAINTAINS AND ADMINISTERS FUNDS FOR THE BENEFIT OF THE SHELBYVILLE CEMETERY COMPANY, D/B/A GROVE HILL CEMETERY COMPANY, FORMED MARCH 1, 1854. THE INCOME FROM THIS TRUST IS DEVOTED EXCLUSIVELY TO THE PERPETUAL CARE AND MAINTENANCE OF THIS CEMETERY. INCOME IS DISTRIBUTED TO THE CEMETERY ON A QUARTERLY BASIS.

Program Service Accomplishments

Program 1

TO PROVIDE PERPETUAL SUPPORT TO SHELBYVILLE CEMETERY COMPANY, D/B/A GROVE HILL CEMETERY COMPANY.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $36,385

Program Service Revenue $0

Investment Income $54,118

Other Revenue $0

TOTAL REVENUE $90,503

Expense Breakdown

Grants Paid $25,367

Salaries & Benefits $15,932

Fundraising Expenses $0

Other Expenses $3,146

TOTAL EXPENSES $44,445

Year-over-Year Comparison

	2025	2024	Change
Revenue	$90,503	$101,572	-0.1%
Expenses	$44,445	$36,248	+0.2%
Net Income	$46,058	$65,324	-0.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

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
N/A	TRUSTEE	1.00		$15,932	$0	$15,932

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	$90,503	$44,445	$1,293,002	$46,058
2024	$101,572	$36,248	$1,246,944	$65,324
2023	$76,270	$34,111	$1,181,620	$42,159
2022	$99,461	$33,689	$1,139,461	$65,772
2021	$83,626	$35,554	$1,073,689	$48,072
2020	$29,422	$32,160	$1,025,617	$-2,738
2019	$87,985	$37,124	$1,028,355	$50,861
2018	$86,881	$34,687	$977,494	$52,194