SODDY PRESBYTERIAN CEMETERY ASSOCIATION TR

EIN: 626273855

BIRMINGHAM, AL

Total Revenue
$137,615
Total Expenses
$32,953
Total Assets
$918,622
Net Assets
$918,622
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Tuckman-Chang Vulnerability Assessment

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Financial Trends

Organization Details

Formation Year
1993
Legal Domicile
TN
Phone
2058203141
Tax Period
2025-01-01 to 2025-12-31

SODDY PRESBYTERIAN CEMETERY, founded in 1993, is a micro nonprofit that reported $34K in total revenue in fiscal year 2018. Revenue fell 89% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $11K, a strong 33% operating margin.

Mission

PERPETUAL AND IMPROVEMENT CARE OF CEMETERY GROUNDS

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $137,615
Other Revenue $0
TOTAL REVENUE $137,615

Expense Breakdown

Grants Paid $17,619
Salaries & Benefits $14,149
Fundraising Expenses $0
Program Expenses $17,619
Other Expenses $1,185
TOTAL EXPENSES $32,953

Year-over-Year Comparison

2025 2024 Change
Revenue $137,615 $19,024 +6.2%
Expenses $32,953 $32,890 +0.0%
Net Income $104,662 $-13,866 -8.5%
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

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Governance

Voting Members
1
Independent Members
1
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
0
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A TRUSTEE 1.0
$14,149 $0 $14,149
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 $137,615 $32,953 $918,622 $104,662
2024 No data No data No data No data
2022 $34,541 $26,253 $821,086 $8,288
2021 $73,263 $23,489 $812,896 $49,774
2020 $28,679 $23,939 $763,111 $4,740
2018 $34,305 $23,122 $750,088 $11,183
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