Carrier Mills-Salem Cemetery Association (EIN 371200920) - 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

1986

Legal Domicile

Phone

6189942503

Tax Period

2024-01-01 to 2024-12-31

Carrier Mills-Salem Cemetery Association, founded in 1986, is a micro nonprofit that reported $46K in total revenue in fiscal year 2024. Revenue surged 40% from the prior year, signaling strong growth momentum. Expenses of $57K exceeded revenue, resulting in a 26% operating deficit.

Mission

Care and Maintenance of 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 $15,370

Program Service Revenue $4,450

Investment Income $25,869

Other Revenue $0

TOTAL REVENUE $45,689

Expense Breakdown

Grants Paid $0

Salaries & Benefits $21,046

Fundraising Expenses $0

Program Expenses $57,463

Other Expenses $36,417

TOTAL EXPENSES $57,463

Year-over-Year Comparison

	2024	2023	Change
Revenue	$45,689	$32,572	+0.4%
Expenses	$57,463	$29,256	+1.0%
Net Income	$-11,774	$3,316	-4.6%

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

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	Role	Reportable Comp	Other Comp	Total
John Pankey	Director	Director	$0	$0	$0
Michael OKeefe	Director	Director	$0	$0	$0
Steve Diefenbach	Director	Director	$0	$0	$0
Fred Hutson	Director	Director	$0	$0	$0
Shane Miller	Director	Director	$0	$0	$0
Terry Felty	Director	Director	$0	$0	$0
Tom Beggs	Director	Director	$0	$0	$0
John Capel	President	Officer	$0	$0	$0
Greg Absher	SecretaryTreasurer	Officer	$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
2025	No data	No data	No data	No data
2024	$45,689	$57,463	$774,014	$-11,774
2023	$32,572	$29,256	$785,631	$3,316
2022	$28,226	$28,329	$782,315	$-103
2021	$30,652	$25,492	$782,418	$5,160
2020	$24,173	$21,306	$777,258	$2,867
2019	$20,301	$22,953	$774,391	$-2,652
2018	$18,282	$23,216	$777,043	$-4,934

Carrier Mills-Salem Cemetery Association