SUMTER CEMETERY ASSOCIATION (EIN 570279510) - 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

DIANA ROOF

Phone

8037758001

Tax Period

2024-01-01 to 2024-12-31

SUMTER CEMETERY ASSOCIATION, founded in 1857, is a small nonprofit that reported $201K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $174K left a modest 14% surplus.

Mission

AFFORDABLE BURIALS AND PERPETUAL CARE

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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 $4,000

Program Service Revenue $148,034

Investment Income $48,965

Other Revenue $274

TOTAL REVENUE $201,273

Expense Breakdown

Grants Paid $0

Salaries & Benefits $62,834

Fundraising Expenses $0

Program Expenses $149,876

Other Expenses $110,736

TOTAL EXPENSES $173,570

Year-over-Year Comparison

	2024	2023	Change
Revenue	$201,273	$291,050	-0.3%
Expenses	$173,570	$214,663	-0.2%
Net Income	$27,703	$76,387	-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

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
ELIZABETH BRITTON	BOARD MEMBER	N/A	Director	$0	$0	$0
LOGAN INGRAM	BOARD MEMBER	N/A	Director	$0	$0	$0
JACKIE OLSEN	SECRETARY	N/A	Director	$0	$0	$0
JACK OSTEEN	BOARD MEMBER	N/A	Director	$0	$0	$0
ALAN THURMOND	BOARD MEMBER	N/A	Director	$0	$0	$0
GENE WESTON	VICE PRESIDE	N/A	Director	$0	$0	$0
SCOTT WILLIAMS	TREASURER	N/A	Director	$0	$0	$0
DIANA ROOF	PRESIDENT	N/A	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
2025	No data	No data	No data	No data
2024	$201,273	$173,570	$1,188,137	$27,703
2023	$291,050	$214,663	$1,154,544	$76,387
2022	$201,388	$204,497	$1,095,574	$-3,109
2021	$225,069	$222,604	$1,085,395	$2,465
2020	$155,134	$162,232	$1,054,760	$-7,098
2019	$179,314	$146,374	$1,059,203	$32,940
2018	$183,569	$165,756	$1,026,356	$17,813

SUMTER CEMETERY ASSOCIATION