ATTAPULGUS PRESBYTERIAN CEMETARY FUND (EIN 586066626) - 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

1967

Legal Domicile

Principal Officer

KELLY G MCCARD JR

Phone

2295618311

Tax Period

2025-01-01 to 2025-12-31

ATTAPULGUS PRESBYTERIAN CEMETARY FUND, founded in 1967, is a micro nonprofit that reported $21K in total revenue in fiscal year 2025. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $52K exceeded revenue, resulting in a 149% operating deficit.

Mission

MAINTENANCE AND BEAUTIFICATION OF THE CEMETARY GROUNDS

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $20,951

Other Revenue $0

TOTAL REVENUE $20,951

Expense Breakdown

Grants Paid $0

Salaries & Benefits $44,000

Fundraising Expenses $0

Other Expenses $8,271

TOTAL EXPENSES $52,271

Year-over-Year Comparison

	2025	2024	Change
Revenue	$20,951	$29,791	-0.3%
Expenses	$52,271	$44,281	+0.2%
Net Income	$-31,320	$-14,490	+1.2%

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

$24,000

Total Directors

$44,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARION HUMPHREY	DIRECTOR	10.00	Director	$12,000	$0	$12,000
KELLY G MCCARD JR	CHAIRMAN	10.00	Officer Director	$12,000	$0	$12,000
JACKSON M MCCARD	VICE CHARIMA	10.00	Officer Director	$12,000	$0	$12,000
THOMAS M HACKEL	DIRECTOR	10.00	Director	$8,000	$0	$8,000

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	$20,951	$52,271	$824,328	$-31,320
2024	$29,791	$44,281	$804,277	$-14,490
2023	$4,719	$50,911	$811,546	$-46,192
2022	$3,490	$42,105	$817,175	$-38,615
2021	$19,468	$42,759	$934,072	$-23,291
2020	$26,771	$42,629	$925,703	$-15,858

ATTAPULGUS PRESBYTERIAN CEMETARY FUND