PRESBYTERIAN CEMETERY OF THE CITY OF LYNCHBURG (EIN 540346115) - 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

Principal Officer

MARY SUE CHILDRESS

Phone

4348450551

Tax Period

2024-07-01 to 2025-06-30

PRESBYTERIAN CEMETERY OF THE CITY OF LYNCHBURG is a micro nonprofit that reported $81K in total revenue in fiscal year 2018. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $97K exceeded revenue, resulting in a 21% operating deficit.

Mission

TO PROVIDE CEMETERY OPERATION

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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 (2024)

Revenue Breakdown

Contributions & Grants $415,593

Program Service Revenue $35,345

Investment Income $8,198

Other Revenue $2,698

TOTAL REVENUE $461,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $80,203

Fundraising Expenses $0

Other Expenses $74,587

TOTAL EXPENSES $154,790

Year-over-Year Comparison

	2024	2023	Change
Revenue	$461,834	$84,070	+4.5%
Expenses	$154,790	$150,170	+0.0%
Net Income	$307,044	$-66,100	-5.6%

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

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

$3,978

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GWENDOLYN CARTER	TRUSTEE	2.00	Director	$3,978	$0	$3,978
BILL BARRETT	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
ANDREW BELLL	TRUSTEE	1.00	Director	$0	$0	$0
DAWN BLANKINSHIP	TRUSTEE	1.00	Director	$0	$0	$0
MARQUES BUSH	TRUSTEE	1.00	Director	$0	$0	$0
MARY SUE CHILDRESS	TREASURER	2.00	Officer Director	$0	$0	$0
SUSAN CRAIGHILL	TRUSTEE	1.00	Director	$0	$0	$0
CHARLES GUGGENGEIMER	TRUSTEE	1.00	Director	$0	$0	$0
BELINDA LACY	TRUSTEE	1.00	Director	$0	$0	$0
PATTIE MARTIN	TRUSTEE	1.00	Director	$0	$0	$0
KATHLEEN MILHORN	SECRETARY	2.00	Officer Director	$0	$0	$0
NOEL THOMAS	TRUSTEE	1.00	Director	$0	$0	$0
BETH WILLIAMS	PRESIDENT	2.00	Officer 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	$461,834	$154,790	$450,860	$307,044
2024	$84,070	$150,170	$155,128	$-66,100
2023	$79,148	$92,042	$207,211	$-12,894
2022	$78,516	$113,539	$217,063	$-35,023
2021	$59,980	$99,624	$294,726	$-39,644
2020	$74,602	$101,395	$298,587	$-26,793
2019	$80,596	$97,223	$324,174	$-16,627

PRESBYTERIAN CEMETERY OF THE CITY OF LYNCHBURG