Southern Cemetery 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

1933

Legal Domicile

Principal Officer

Cindy Foree

Phone

6157149605

Tax Period

2024-01-01 to 2024-12-31

Southern Cemetery Association, founded in 1933, is a small nonprofit that reported $303K in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $281K left a modest 7% surplus.

Mission

To strengthen the business climate for cemeteries crematories funeral homes and their suppliers by informative education

Program Service Accomplishments

Program 1

Expenses: $276,539

To strengthen the business climate for cemeteries crematories funeral homes and their suppliers by informative education

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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 $31,855

Program Service Revenue $262,109

Investment Income $9,288

Other Revenue $0

TOTAL REVENUE $303,252

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $276,539

Other Expenses $281,340

TOTAL EXPENSES $281,340

Year-over-Year Comparison

	2024	2023	Change
Revenue	$303,252	$257,662	+0.2%
Expenses	$281,340	$233,996	+0.2%
Net Income	$21,912	$23,666	-0.1%

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

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

$29,173

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cindy Foree	Executive Director	10.00	Officer	$29,173	$0	$29,173
Susan Barney	Director	0.00	Director	$0	$0	$0
Pierce Dempsey	Director	0.00	Director	$0	$0	$0
Ellen Wynn McBryar	Director	0.00	Director	$0	$0	$0
Alberto Pararizabal	Director	0.00	Director	$0	$0	$0
Eric Anderson SR	Director	0.00	Director	$0	$0	$0
Fred Berry	Director	0.00	Director	$0	$0	$0
John Blevins	Director	0.00	Director	$0	$0	$0
Misti Drew	Director	0.00	Director	$0	$0	$0
Chad Frye	Director	0.00	Director	$0	$0	$0
Chris Hamiel	Director	0.00	Director	$0	$0	$0
Miles Penn	Past Pres Representative	0.00	Director	$0	$0	$0
Lauren Blevins	Director	0.00	Director	$0	$0	$0
Honnalora Hubbard	Supplier	0.00	Director	$0	$0	$0
james Brochu	Supplier	0.00	Director	$0	$0	$0
Jim Cortner	Director	0.00	Director	$0	$0	$0
Joe Everly	Past President Representative	0.00	Director	$0	$0	$0
Jeff Riggens	Director	0.00	Director	$0	$0	$0
Jodie Dupree	President	0.00	Officer	$0	$0	$0
Jeremy Weaver	President Elect	0.00	Officer	$0	$0	$0
Michael J Higgs	st vice oresident	0.00	Officer	$0	$0	$0
Nick Startup	Treasury	0.00	Officer	$0	$0	$0
Nancy Massingille	2nd Vice President	0.00	Officer	$0	$0	$0
Tim Smith	Immediate Past President	0.00	Officer	$0	$0	$0
Debbie Johnson	Secretery	0.00	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	$303,252	$281,340	$382,536	$21,912
2023	$257,662	$233,996	$360,624	$23,666
2022	$228,543	$172,105	$336,958	$56,438
2021	$204,607	$230,793	$280,520	$-26,186
2020	$158,302	$143,691	$306,706	$14,611
2019	$153,099	$131,807	$292,095	$21,292
2018	$149,855	$145,906	$286,142	$3,949