SMITH CHAPEL CEMETERY FOUNDATION INC C/O RFA MANAGEMENT CO LLC (EIN 204751145) - 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

2006

Legal Domicile

Principal Officer

JIM NANCE

Phone

4044864668

Tax Period

2024-01-01 to 2024-12-31

SMITH CHAPEL CEMETERY FOUNDATION INC C/O RFA MANAGEMENT CO LLC, founded in 2006, is a small nonprofit in the Mutual Benefit sector that reported $187K in total revenue in fiscal year 2024. Revenue surged 74% from the prior year, signaling strong growth momentum. The organization ran a surplus of $185K, a strong 99% operating margin.

Mission

PROVIDE CONTINUED ORDERLY CARE/MAINTENANCE OF CEMETERY ADJACENT TO CHURCH.

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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 $0

Investment Income $186,723

Other Revenue $0

TOTAL REVENUE $186,723

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,700

TOTAL EXPENSES $1,700

Year-over-Year Comparison

	2024	2023	Change
Revenue	$186,723	$107,357	+0.7%
Expenses	$1,700	$20,636	-0.9%
Net Income	$185,023	$86,721	+1.1%

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
JIM NANCE	PRESIDENT	0.01	Officer Director	$0	$0	$0
PEGGY ROLLINS	TREASURER	0.01	Officer Director	$0	$0	$0
TIM ROLLINS	SECRETARY	0.01	Officer Director	$0	$0	$0
JAMES LEE HAMMONTREE	DIRECTOR	0.01	Director	$0	$0	$0
WILLIAM DYCUS	DIRECTOR	0.01	Director	$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	$186,723	$1,700	$2,127,167	$185,023
2023	$107,357	$20,636	$1,901,294	$86,721
2022	$132,886	$21,326	$1,718,706	$111,560
2021	$153,348	$18,216	$1,988,701	$135,132
2020	$112,677	$18,155	$1,738,164	$94,522

SMITH CHAPEL CEMETERY FOUNDATION INC C/O RFA MANAGEMENT CO LLC