BOYD CEMETERY ASSOCIATION (EIN 376078751) - 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

1907

Legal Domicile

Principal Officer

MICHAEL MOORE

Phone

6182313840

Tax Period

2025-01-01 to 2025-12-31

BOYD CEMETERY ASSOCIATION, founded in 1907, is a micro nonprofit in the Mutual Benefit sector that reported $73K in total revenue in fiscal year 2025. Revenue fell 50% from the prior year — a significant decline worth monitoring. Expenses of $67K left a modest 9% surplus.

Mission

MAINTAINING CEMETERY GROUNDS. GIVING SPECIAL CARE TO MAINTAIN THE CEMETERY PROPERTY SO THAT THOSE VISITING MIGHT BE COMFORTED IN THEIR LOSS.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,000

Investment Income $71,005

Other Revenue $0

TOTAL REVENUE $73,005

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $56,624

TOTAL EXPENSES $66,624

Year-over-Year Comparison

	2025	2024	Change
Revenue	$73,005	$144,886	-0.5%
Expenses	$66,624	$81,493	-0.2%
Net Income	$6,381	$63,393	-0.9%

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
DAVID DOUTHIT	DIRECTOR	N/A	Director	$0	$0	$0
JERALD MAYS	DIRECTOR	N/A	Director	$0	$0	$0
DESSIE STALEY	DIRECTOR	N/A	Director	$0	$0	$0
ROBERT TINSLEY	DIRECTOR	N/A	Director	$0	$0	$0
HAROLD JONES	PRESIDENT	1.00	Officer	$0	$0	$0
MICHAEL MOORE	TREASURER	1.00	Officer	$0	$0	$0
WILLIS G PROSISE	VICE-PRESIDE	1.00	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	$73,005	$66,624	$1,291,610	$6,381
2024	$144,886	$81,493	$1,223,646	$63,393
2023	$49,186	$48,107	$1,105,690	$1,079
2022	$561	$52,610	$955,898	$-52,049
2021	$164,784	$49,806	$1,150,028	$114,978
2020	$-8,136	$35,536	$1,003,004	$-43,672
2019	$83,204	$27,753	$864,766	$55,451
2018	$-42,731	$21,690	$730,666	$-64,421

BOYD CEMETERY ASSOCIATION