CUMBERLAND VALLEY MANOR

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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

1975

Legal Domicile

Principal Officer

DR ROBERT FLOWERS SR

Phone

2708644315

Tax Period

2022-10-01 to 2023-09-30

CUMBERLAND VALLEY MANOR, founded in 1975, is a community nonprofit that reported $4.2M in total revenue in fiscal year 2022. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $4.0M left a modest 5% surplus.

Mission

TO PROVIDE PERSONAL, INTERMEDIATE, AND SKILLED CARE TO RESIDENTS.

Program Service Accomplishments

Program 1

Expenses: $3,451,317 Revenue: $2,958,686

PATIENT RELATED SERVICES - PERSONAL, INTERMEDIATE, AND SKILLED 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 (2022)

Revenue Breakdown

Contributions & Grants $428,581

Program Service Revenue $2,958,686

Investment Income $775,024

Other Revenue $918

TOTAL REVENUE $4,163,209

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,770,946

Fundraising Expenses $0

Program Expenses $3,451,317

Other Expenses $2,190,780

TOTAL EXPENSES $3,961,726

Year-over-Year Comparison

	2022	2021	Change
Revenue	$4,163,209	$6,444,281	-0.4%
Expenses	$3,961,726	$6,244,332	-0.4%
Net Income	$201,483	$199,949	+0.0%

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

167

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

$905,433

Total Directors

$1,452,211

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR ROBERT FLOWERS SR	CHAIRMAN	1.00	Officer Director	$12,000	$17,046	$669,412
JUDY FREDERICK	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
MATTHEW HURT	TREASURER	1.00	Officer Director	$0	$0	$0
MARIE ROWE	SECRETARY	1.00	Officer Director	$0	$0	$0
RICHARD NEIKIRK	BOARD MEMBER	1.00	Director	$0	$24,561	$292,552
DR ROBERT FLOWERS JR	BOARD MEMBER	1.00	Director	$0	$9,037	$490,247
VICKIE DYER	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS BAKER	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE MOSBY	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHIE CAPPS	CFO CCHA	1.00	Officer	$0	$15,597	$236,021
MARIBETH SHELTON	ADMINISTRATION	40.00	Highest	$109,080	$16,466	$125,546
NATALIE CRAFT	DIRECTOR OF NURSING	40.00	Highest	$100,511	$11,333	$111,844

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
2023	$7,733	$31,693	No data	$-23,960
2023	$4,163,209	$3,961,726	$3,622,516	$201,483
2022	$6,444,281	$6,244,332	$4,137,611	$199,949
2021	$7,323,694	$6,717,433	$3,705,716	$606,261
2020	$7,549,662	$6,668,147	$3,616,098	$881,515
2019	$5,611,370	$5,850,130	$2,241,936	$-238,760
2018	$5,752,922	$6,384,421	$1,099,522	$-631,499
2018	$7,155,330	$6,424,146	$2,462,206	$731,184