MARTINSVILLE CEMETERY ASSOCIATION (EIN 540294105) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

LORRIE K TEEGEN

Phone

2766325416

Tax Period

2025-01-01 to 2025-12-31

MARTINSVILLE CEMETERY ASSOCIATION, founded in 1991, is a small nonprofit in the Mutual Benefit sector that reported $227K in total revenue in fiscal year 2018. Revenue fell 26% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $64K, a strong 28% operating margin.

Mission

TO PAY THE ORDINARY AND NECESSARY EXPENSES OF OPERATING, MAINTAINING, AND IMPROVING THE CEMETERY OR CREMATORIAM. TO BUY, DIVIDE, AND SELL CEMETERY PROPERTY. TO CREATE AND MAINTAIN FUNDS FOR PERPETUAL CARE OF THE CEMETERY AND REASONABLE EXPENSES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $62,117

Program Service Revenue $29,284

Investment Income $127,659

Other Revenue $0

TOTAL REVENUE $219,060

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $70,206

Other Expenses $100,931

TOTAL EXPENSES $100,931

Year-over-Year Comparison

	2025	2024	Change
Revenue	$219,060	$195,129	+0.1%
Expenses	$100,931	$119,406	-0.2%
Net Income	$118,129	$75,723	+0.6%

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

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
LEWIS RIDDLE	PRESIDENT	1.00	Officer Director	$0	$0	$0
DARRELL SMITH	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
LUCY WILSON	SECRETARY	1.00	Officer Director	$0	$0	$0
LORRIE TEEGEN	TREASURER	1.00	Officer Director	$0	$0	$0
MARTHA MEDLEY	DIRECTOR	1.00	Director	$0	$0	$0
LUCY DAVIS	DIRECTOR	1.00	Director	$0	$0	$0
HENRY MOORE	DIRECTOR	1.00	Director	$0	$0	$0
EDWIN PENN III	DIRECTOR	1.00	Director	$0	$0	$0
BETH SIBBICK	DIRECTOR	1.00	Director	$0	$0	$0
PHIL GARRETT	DIRECTOR	1.00	Director	$0	$0	$0
JOHN REDD SMITH III	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH RIDDLE DEVAULT	DIRECTOR	1.00	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
2025	$219,060	$100,931	$2,645,621	$118,129
2024	$195,129	$119,406	$2,527,492	$75,723
2023	$167,292	$108,396	$2,451,769	$58,896
2022	$178,016	$121,168	$2,392,873	$56,848
2021	$200,771	$107,561	$2,336,006	$93,210
2020	$100,300	$96,071	$2,244,460	$4,229
2019	$252,799	$140,796	$2,240,231	$112,003
2018	$226,984	$163,044	$2,128,228	$63,940

MARTINSVILLE CEMETERY ASSOCIATION