FRIENDS OF BELLEFONTAINE CEMETERY

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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

2012

Legal Domicile

Principal Officer

SHERRY L SMITH

Phone

3143810750

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF BELLEFONTAINE CEMETERY, founded in 2012, is a community nonprofit in the Education sector that reported $1.6M in total revenue in fiscal year 2024. Revenue surged 294% from the prior year, signaling strong growth momentum. Expenses of $1.4M left a modest 10% surplus.

Mission

TO PROMOTE EDUCATIONAL AND CULTURAL ACTIVITIES AT BELLEFONTAINE CEMETERY ASSOCIATION AND TO RAISE FUNDS TO SUPPORT THE PRESERVATION, CONSERVATION, NEW INITIATIVES AND ENHANCEMENT OF BELLEFONTAINE CEMETERY ASSOCIATION FOR ALL TO ENJOY.

Program Service Accomplishments

Program 1

Expenses: $1,429,702

FRIENDS, AN AFFILIATE OF BCA, WAS FOUNDED IN 2012 AND BEGAN OPERATIONS IN 2013 AS A MISSOURI BENEFIT CORPORATION. IT WAS FOUNDED TO PROMOTE EDUCATIONAL AND CULTURAL ACTIVITIES AT THE CEMETERY AND TO RAISE FUNDS TO SUPPORT THE PRESERVATION, CONSERVATION, NEW INITIATIVES AND ENHANCEMENT OF THE CEMETERY FOR ALL TO ENJOY. IN ADDITION, FRIENDS OFFERS TOURS AND LECTURES TO THE PUBLIC, PROVIDES VOLUNTEER GUIDES, GARDENERS AND GENEALOGISTS TO THE 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 $1,559,506

Program Service Revenue $0

Investment Income $31,590

Other Revenue $3,028

TOTAL REVENUE $1,594,124

Expense Breakdown

Grants Paid $1,074,405

Salaries & Benefits $0

Fundraising Expenses $1,350

Program Expenses $1,429,702

Other Expenses $356,647

TOTAL EXPENSES $1,431,052

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,594,124	$404,582	+2.9%
Expenses	$1,431,052	$254,395	+4.6%
Net Income	$163,072	$150,187	+0.1%

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

134

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

$129,831

Total Directors

$332,071

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHERRY L SMITH	PRESIDENT & CEO	10.00	Director	$0	$79,071	$332,071
DAVID JOLLEY	CHAIRPERSON	0.25	Officer Director	$0	$0	$0
RAYMOND PETERS II	TREASURER	0.30	Officer Director	$0	$0	$0
EDWARD NOLAND	SECRETARY	0.30	Officer Director	$0	$0	$0
CHARLES BARNES	DIRECTOR	0.25	Director	$0	$0	$0
LINDA BOND	DIRECTOR	0.30	Director	$0	$0	$0
TARA BRACHER	DIRECTOR	0.25	Director	$0	$0	$0
LUCIEN FOUKE III	DIRECTOR	0.30	Director	$0	$0	$0
SCOTT HUNT	DIRECTOR	0.30	Director	$0	$0	$0
JOHN P PIROZZI	DIRECTOR	0.30	Director	$0	$0	$0
SCOTTY HUGH SCOTT IV	DIRECTOR	0.25	Director	$0	$0	$0
GAYLE N MOSER	ASSISTANT TREASURER	1.00	Officer	$0	$40,095	$129,831

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	$1,594,124	$1,431,052	$2,058,843	$163,072
2023	$404,582	$254,395	$929,758	$150,187
2022	$315,441	$188,007	$789,424	$127,434
2021	$169,590	$21,979	$655,324	$147,611
2020	$72,335	$11,384	$498,803	$60,951
2019	$199,348	$31,858	$442,519	$167,490
2018	$123,642	$52,483	$273,356	$71,159