SALEM CEMETERY COMPANY (EIN 560387320) - Form 990 Financial Analysis & Trantor Score

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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

1857

Legal Domicile

Principal Officer

THOMAS S DOUGLAS III

Phone

3367220658

Tax Period

2024-04-01 to 2025-03-31

SALEM CEMETERY COMPANY, founded in 1857, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 163% from the prior year, signaling strong growth momentum. The organization ran a surplus of $745K, a strong 67% operating margin.

Mission

CEMETERY SERVICES - INCLUDES COSTS ASSOCIATED WITH GRAVE OPENINGS AND BURIALS, CEMETERY MAINTENANCE AND PERPETUAL CARE SERVICES.

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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 $170,200

Program Service Revenue $40,546

Investment Income $893,098

Other Revenue $13,883

TOTAL REVENUE $1,117,727

Expense Breakdown

Grants Paid $0

Salaries & Benefits $247,143

Fundraising Expenses $0

Program Expenses $330,567

Other Expenses $125,531

TOTAL EXPENSES $372,674

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,117,727	$425,225	+1.6%
Expenses	$372,674	$335,916	+0.1%
Net Income	$745,053	$89,309	+7.3%

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

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
THOMAS S DOUGLAS III	PRESIDENT	3.00	Officer Director	$0	$0	$0
SANDLIN M DOUGLAS	BOARD MEMBER	2.00	Director	$0	$0	$0
JAMES M RUFFIN	BOARD MEMBER	2.00	Director	$0	$0	$0
LLOYD P TATE JR	BOARD MEMBER	2.00	Director	$0	$0	$0
WILLIAM T WILSON III	BOARD MEMBER	2.00	Director	$0	$0	$0
RALPH H WOMBLE	BOARD MEMBER	2.00	Director	$0	$0	$0
FRANK COAN	BOARD MEMBER	2.00	Director	$0	$0	$0
ANNE CURTIS	BOARD MEMBER	2.00	Director	$0	$0	$0
DEK DRISCOLL	BOARD MEMBER	2.00	Director	$0	$0	$0
MARY CRAIG TENNILLE	BOARD MEMBER	2.00	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	$1,117,727	$372,674	$9,183,722	$745,053
2024	$425,225	$335,916	$8,546,644	$89,309
2023	$324,847	$286,791	$7,309,666	$38,056
2022	$484,002	$255,028	$7,864,171	$228,974
2021	$298,008	$301,011	$7,793,578	$-3,003
2020	$992,207	$303,879	$5,794,898	$688,328
2019	$284,180	$312,418	$6,370,489	$-28,238

SALEM CEMETERY COMPANY