The Cemetery Corporation

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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

1949

Legal Domicile

Principal Officer

Philip C Kilian

Phone

8439418699

Tax Period

2024-01-01 to 2024-12-31

The Cemetery Corporation, founded in 1949, is a micro nonprofit in the Mutual Benefit sector that reported $58K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Net assets of $760K represent 157 months of operating reserves.

Mission

To administer and manage the Corporation's Cemetery for the benefit of Church Members that have purchased plots and become plot owners (*) and their relatives; to maintain and tend to the perpetual care of the graves of such plot owners and their relatives.(*) Additionally, includes members of the public who were approved by the Church and who have procured burial sites in the corporate cemetery.

Program Service Accomplishments

Program 1

Expenses: $49,849 Revenue: $32,750

Sale of Burial and Cremation plots plus 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 $300

Program Service Revenue $32,750

Investment Income $25,253

Other Revenue $0

TOTAL REVENUE $58,303

Expense Breakdown

Grants Paid $0

Salaries & Benefits $38,909

Fundraising Expenses $0

Program Expenses $49,849

Other Expenses $20,416

TOTAL EXPENSES $59,325

Year-over-Year Comparison

	2024	2023	Change
Revenue	$58,303	$69,578	-0.2%
Expenses	$59,325	$57,705	+0.0%
Net Income	$-1,022	$11,873	-1.1%

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

$20,578

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elizabeth W Cain	Secretary	16.50	Officer	$20,578	$0	$20,578
Steven J Pizzo	Director	1.00	Director	$0	$0	$0
Eugene Gene Grace	Director	1.00	Director	$0	$0	$0
John W Horton Jr	Director	1.00	Director	$0	$0	$0
William R Hatcher	Director	1.00	Director	$0	$0	$0
Christopher L Newnham	Director	1.00	Director	$0	$0	$0
Thomas E Wilson	Director	1.00	Director	$0	$0	$0
Wynn Englisbee	Director	1.00	Director	$0	$0	$0
Philip C Kilian	Chairman	8.00	Officer	$0	$0	$0
Alexis W Bomar	Treasurer	2.00	Officer	$0	$0	$0
James L Pate	Treasurer	1.00	Officer	$0	$0	$0
Elaine H Yates	Vice Chairman	1.00	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
2025	No data	No data	No data	No data
2024	$58,303	$59,325	$760,484	$-1,022
2023	$69,578	$57,705	$683,749	$11,873
2022	$53,448	$57,156	$593,837	$-3,708
2022	$53,448	$57,156	$593,837	$-3,708
2021	$74,688	$46,808	$708,485	$27,880
2020	$47,321	$39,664	$607,606	$7,657
2019	$45,402	$34,051	$555,569	$11,351