ROOSEVELT MEMORIAL PARK ASSOCIATION

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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

1939

Legal Domicile

Phone

3103291113

Tax Period

2023-01-01 to 2023-12-31

ROOSEVELT MEMORIAL PARK ASSOCIATION, founded in 1939, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2023. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $2.8M exceeded revenue, resulting in a 136% operating deficit.

Mission

Generate and maintain funds to care, maintain and preserve the cemetary property and provide quality death care products and services to the general public.

Program Service Accomplishments

Program 1

Expenses: $2,415,022

Provide quality death care products and services to the general public.

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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 $35,000

Program Service Revenue $3,265,934

Investment Income $124,332

Other Revenue $-2,216,513

TOTAL REVENUE $1,208,753

Expense Breakdown

Grants Paid $0

Salaries & Benefits $472,451

Fundraising Expenses $0

Program Expenses $2,415,022

Other Expenses $2,376,889

TOTAL EXPENSES $2,849,340

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,208,753	$4,657,819	-0.7%
Expenses	$2,849,340	$3,833,625	-0.3%
Net Income	$-1,640,587	$824,194	-3.0%

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

N/A

Employees

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

$48,000

Total Directors

$108,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kennedy O'Regan	Director	1.00	Director	$27,000	$0	$27,000
Jeff Grant	President	7.00	Officer Director	$27,000	$0	$27,000
Dario Higuchi	Director	1.00	Director	$24,000	$0	$24,000
Alexander Smith	Chairman	5.00	Officer Director	$12,000	$0	$12,000
Robert Letteau	Vice President	1.00	Officer Director	$9,000	$0	$9,000
Michael Howland	Director	2.00	Director	$4,500	$0	$4,500
Kevin Brown	Director	1.00	Director	$4,500	$0	$4,500

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	$1,208,753	$2,849,340	$1,289,064	$-1,640,587
2022	$4,657,819	$3,833,625	$7,360,408	$824,194
2021	$5,961,574	$3,927,608	$6,728,586	$2,033,966
2020	$2,741,407	$2,319,974	$4,201,124	$421,433
2019	$2,119,870	$2,250,217	$3,088,764	$-130,347
2018	$1,421,802	$1,384,160	$2,450,060	$37,642