NOLENSVILLE PERPETUAL CEMETERY ASSOCIATION (EIN 620979861) - 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

1977

Legal Domicile

Principal Officer

Bob Hart

Tax Period

2023-01-01 to 2023-12-31

NOLENSVILLE PERPETUAL CEMETERY ASSOCIATION, founded in 1977, is a micro nonprofit that reported $95K in total revenue in fiscal year 2023. The organization ran a surplus of $65K, a strong 68% operating margin.

Mission

PROVIDE PERPETUAL CARE FOR NOLENSVILLE 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 (2023)

Revenue Breakdown

Contributions & Grants $100

Program Service Revenue $0

Investment Income $94,864

Other Revenue $0

TOTAL REVENUE $94,964

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $30,313

Other Expenses $30,313

TOTAL EXPENSES $30,313

Year-over-Year Comparison

	2023	2022	Change
Revenue	$94,964	$98,560	0.0%
Expenses	$30,313	$23,044	+0.3%
Net Income	$64,651	$75,516	-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

$6,600

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Post	Vice-President	5.00	Officer	$6,600	$0	$6,600
Rebecca M Pullen	Trustee	1.00	Director	$0	$0	$0
Frank Byrd	Trustee	1.00	Director	$0	$0	$0
Toby Scales	Trustee	1.00	Director	$0	$0	$0
Mike Ozburn	Trustee	1.00	Director	$0	$0	$0
Butch Jenkins	Trustee	1.00	Director	$0	$0	$0
Jonathan Williams	President	1.00	Officer Director	$0	$0	$0
Gail Post	Secretary	2.00	Officer Director	$0	$0	$0
Bob Hart	Treasurer	2.00	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
2024	No data	No data	No data	No data
2023	$94,964	$30,313	$846,584	$64,651

NOLENSVILLE PERPETUAL CEMETERY ASSOCIATION