Browns Cemetery Association (EIN 620680712) - 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

1993

Legal Domicile

Principal Officer

Teri Wells

Phone

7316617000

Tax Period

2024-01-01 to 2024-12-31

Browns Cemetery Association, founded in 1993, is a micro nonprofit that reported $83K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $41K, a strong 50% operating margin.

Mission

Operate a cemetery.

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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 $2,163

Program Service Revenue $10,050

Investment Income $54,852

Other Revenue $16,253

TOTAL REVENUE $83,318

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,970

Other Expenses $41,970

TOTAL EXPENSES $41,970

Year-over-Year Comparison

	2024	2023	Change
Revenue	$83,318	$73,306	+0.1%
Expenses	$41,970	$42,940	0.0%
Net Income	$41,348	$30,366	+0.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Johnny Woolfolk	President	1.00	Officer Director	$0	$0	$0
Teri Wells	Treasurer	1.00	Officer Director	$0	$0	$0
Mary White	Secretary	1.00	Officer Director	$0	$0	$0
Michael McCallum	Trustee	1.00	Director	$0	$0	$0
Rusty Winslow	Trustee	1.00	Director	$0	$0	$0
Jerry Milam	Trustee	1.00	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
2024	$83,318	$41,970	$1,201,275	$41,348
2023	$73,306	$42,940	$1,102,896	$30,366
2022	$62,126	$34,120	$1,035,430	$28,006
2021	$138,030	$46,367	$1,159,600	$91,663
2020	$58,419	$39,736	$1,088,811	$18,683
2019	$60,852	$42,933	$1,005,231	$17,919
2018	$90,649	$36,401	$893,656	$54,248

Browns Cemetery Association