WHITEVILLE MEMORIAL 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

1931

Legal Domicile

Principal Officer

ROBERT COKE GRAY II

Phone

9106409336

Tax Period

2025-01-01 to 2025-12-31

WHITEVILLE MEMORIAL ASSOCIATION, founded in 1931, is a small nonprofit that reported $113K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $49K, a strong 43% operating margin.

Mission

TO MAINTAIN LOCAL CEMETARY. THE ORGANIZATION CONSISTS OF FOUR LOCAL CHURCHES AS ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $59,663

TO MAINTAIN LOCAL CEMETARY. THE ORGANIZATION CONSISTS OF FOUR LOCAL CHURCHES AS ITS MEMBERS.

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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 $2,581

Program Service Revenue $28,750

Investment Income $81,831

Other Revenue $0

TOTAL REVENUE $113,162

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $59,663

Other Expenses $64,213

TOTAL EXPENSES $64,213

Year-over-Year Comparison

	2025	2024	Change
Revenue	$113,162	$123,900	-0.1%
Expenses	$64,213	$62,098	+0.0%
Net Income	$48,949	$61,802	-0.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
J COBURN POWELL	PRESIDENT	Officer Director	$0	$0	$0
TERRY LANIER	SECRETARY	Officer Director	$0	$0	$0
ROBERT COKE GRAY II	TREASURER	Officer 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	$113,162	$64,213	$1,276,949	$48,949
2024	$123,900	$62,098	$1,179,957	$61,802
2023	$86,151	$70,266	$1,139,128	$15,885
2022	$100,405	$64,203	$1,077,483	$36,202
2021	$78,892	$52,459	$1,268,748	$26,433
2020	$106,969	$63,597	$1,266,745	$43,372
2019	$80,779	$50,389	$1,181,671	$30,390
2018	$77,755	$44,710	$1,059,983	$33,045