SOUTHERN MEMORIAL ASSOCIATION

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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

1866

Legal Domicile

Principal Officer

JERRY BROOKS

Phone

4348471465

Tax Period

2023-07-01 to 2024-06-30

SOUTHERN MEMORIAL ASSOCIATION, founded in 1866, is a small nonprofit in the Arts, Culture & Humanities sector that reported $405K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $504K exceeded revenue, resulting in a 24% operating deficit.

Mission

HISTORICAL CEMETERY, INCLUDING NATURAL INTERPRETATIONS.

Program Service Accomplishments

Program 1

Expenses: $366,448

PLANTING OF TREES, SHRUBS, FLOWERS, PRINTING OF BROCHURES, HISTORIC RESEARCH AND DISPLAYS, ARTIFACTS AND OUTREACH ACTIVITIES IN SURROUNDING NEIGHBORHOOD, AND EDUCATIONAL PROGRAMS IN LOCAL HISTORY AND...

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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 (2023)

Revenue Breakdown

Contributions & Grants $115,696

Program Service Revenue $282,073

Investment Income $293

Other Revenue $7,088

TOTAL REVENUE $405,150

Expense Breakdown

Grants Paid $0

Salaries & Benefits $297,731

Fundraising Expenses $3,745

Program Expenses $366,448

Other Expenses $206,190

TOTAL EXPENSES $503,921

Year-over-Year Comparison

	2023	2022	Change
Revenue	$405,150	$460,504	-0.1%
Expenses	$503,921	$455,381	+0.1%
Net Income	$-98,771	$5,123	-20.3%

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

100

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
CURT BAKER	DIRECTOR	N/A	Director	$0	$0	$0
DEMOND BOLDEN	DIRECTOR	N/A	Director	$0	$0	$0
JERRY BROOKS	EXECUTIVE DI	N/A	Officer Director	$0	$0	$0
MACK CALLAHAM	DIRECTOR	N/A	Director	$0	$0	$0
RAY DINSTEL	PRESIDENT	N/A	Officer Director	$0	$0	$0
PETER K DOYLE	TREASURER	N/A	Officer Director	$0	$0	$0
DAVID FIRTH	DIRECTOR	N/A	Director	$0	$0	$0
ELIZABETH FOSTER	DIRECTOR	N/A	Director	$0	$0	$0
GAYNELLE HART	DIRECTOR	N/A	Director	$0	$0	$0
DR JANET HICKMAN	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
JOHN H HOSKINS II	DIRECTOR	N/A	Director	$0	$0	$0
ELIZABETH JEFFERSON	DIRECTOR	N/A	Director	$0	$0	$0
ELISHA D HALL JR	DIRECTOR	N/A	Director	$0	$0	$0
RICK LOVING	DIRECTOR	N/A	Director	$0	$0	$0
CLAUDIA PATTERSON	SECRETARY	N/A	Officer Director	$0	$0	$0
JANICE PUCKETT	DIRECTOR	N/A	Director	$0	$0	$0
CLAY SIMMONS	DIRECTOR	N/A	Director	$0	$0	$0
CATHERINE VARNER	DIRECTOR	N/A	Director	$0	$0	$0
PAUL WHITTEN	DIRECTOR	N/A	Director	$0	$0	$0
KRISTIN WRIGHT	DIRECTOR	N/A	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	No data	No data	No data	No data
2024	$405,150	$503,921	$1,891,054	$-98,771
2023	$460,504	$455,381	$1,982,694	$5,123
2022	$406,382	$426,901	$1,942,367	$-20,519
2021	$480,854	$334,469	$1,983,129	$146,385
2020	$380,259	$360,279	$1,875,914	$19,980
2019	$311,380	$339,073	$1,820,294	$-27,693
2018	$253,210	$345,246	$1,855,966	$-92,036