CULPEPER MASONIC CEMETERY INC (EIN 541754038) - 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

1994

Legal Domicile

Principal Officer

DAVID G DUNWODY

Phone

5407187212

Tax Period

2023-01-01 to 2023-12-31

Culpeper Masonic Cemetery Inc, founded in 1994, is a micro nonprofit in the Mutual Benefit sector that reported $14K in total revenue in fiscal year 2019. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $25K exceeded revenue, resulting in a 80% operating deficit.

Mission

THE CULPEPER MASONIC CEMETERY, INC. WAS CREATED IN 1994 FOR THE PURPOSE OF THE OPERATION AND MAINTENANCE OF THE MASONIC CEMETERY (A PARCEL OF LAND IN CULPEPER, VA, CONSISTING OF 7.443 ACRES) THAT WAS ORIGINALLY GIVEN TO THE MASONS OF CULPEPER BY AMERICAN REVOLUTIONARY WAR GENERAL EDWARD STEVENS, WHO IS BURIED THERE. THE HISTORIC PROPERTY HAS BEEN USED AS A BURIAL GROUNDS FOR MEMBERS OF THE MASONIC LODGE SINCE 1820. ALL FUNDS FROM THE SALE OF GRAVE SITES, CONTRIBUTIONS TO THE CORPORATION, AND NET PROPERTY RENTAL INCOME ARE DEPOSITED IN ACCOUNTS AND INVESTMENTS ESTABLISHED BY THE BOARD OF DIRECTORS FOR THE PURPOSE OF MAINTAINING THE CEMETERY AND PAYING FOR ITS NECESSARY EXPENSES IN THE FUTURE.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $6,900

Other Revenue $9,460

TOTAL REVENUE $16,360

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,281

Other Expenses $21,281

TOTAL EXPENSES $22,281

Year-over-Year Comparison

	2023	2022	Change
Revenue	$16,360	$7,391	+1.2%
Expenses	$22,281	$19,664	+0.1%
Net Income	$-5,921	$-12,273	-0.5%

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
ELVIN SMYTHERS	DIRECTOR	1.00	Director	$0	$0	$0
LEON FINCHER	DIRECTOR	1.00	Director	$0	$0	$0
WILL ADAMS	PRESIDENT	5.00	Officer	$0	$0	$0
DAVID DUNWODY	SECRETARY	5.00	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
2024	No data	No data	No data	No data
2023	$16,360	$22,281	$515,607	$-5,921
2022	$7,391	$19,664	$489,909	$-12,273
2021	$34,357	$28,605	$546,196	$5,752
2020	$11,432	$21,809	$456,363	$-10,377
2019	$13,935	$25,065	$477,821	$-11,130

CULPEPER MASONIC CEMETERY INC