THE EVA COMER TRUST

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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

1980

Legal Domicile

Principal Officer

REGIONS BANK TRUST DEPT

Phone

2058203141

Tax Period

2024-05-01 to 2025-04-30

THE EVA COMER TRUST, founded in 1980, is a micro nonprofit that reported $37K in total revenue in fiscal year 2024. Revenue surged 579% from the prior year, signaling strong growth momentum. Expenses of $35K left a modest 6% surplus.

Mission

THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE SUPPORT TO UNITED METHODIST CHURCH RELATED INSTITUTIONS

Program Service Accomplishments

Program 1

Expenses: $5,000

UPPER SAND MOUNTAIN PARISH GRANT TO HELP THE POOR & NEEDY (FOOD,CLOTHING, UTILITY ASSISTANCE AND OTHER SUCH NEEDS) IN THE SAND MOUNTAIN AREA OF ALABAMA WHICH IS VERY ECONOMICALLY DEPRESSED.

Program 2

Expenses: $7,000

MCOY ADULT DAYCARE GRANT TO HELP PROVIDE FOR THE EXPENSES OF DAYCARE AND OTHER PROJECTS FOR SENIOR CITIZENS IN BIRMINGHAM, AL

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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 $0

Program Service Revenue $0

Investment Income $36,954

Other Revenue $0

TOTAL REVENUE $36,954

Expense Breakdown

Grants Paid $25,630

Salaries & Benefits $7,752

Fundraising Expenses $0

Program Expenses $25,656

Other Expenses $1,220

TOTAL EXPENSES $34,602

Year-over-Year Comparison

	2024	2023	Change
Revenue	$36,954	$5,446	+5.8%
Expenses	$34,602	$35,644	0.0%
Net Income	$2,352	$-30,198	-1.1%

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

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
REGIONSBANKTRUSTDEPT	CORPORATE TRUSTEE	N/A		$7,752	$0	$7,752
N/A	CORP TRUSTEE	N/A		$0	$0	$0
N/A	CORP TRUSTEE	N/A		$0	$0	$0
MYRNA WOOD	BOARD MEMBER	N/A	Officer	$0	$0	$0
MAUDE SIMMONS - CHEAHA DISTRICT	PRESIDENT	N/A	Officer	$0	$0	$0
ELSIE MCCOY - CULLMAN CENTRAL DIST	PRESIDENT	N/A	Officer	$0	$0	$0
EULA THOMPSON	VICE PRESIDENT CENTRAL DIST UMW	N/A	Officer	$0	$0	$0
MRS WAYNE PHELPS	BOARD MEMBER	N/A	Officer	$0	$0	$0
MRS GAIL BROWN	BOARD MEMBER	N/A	Officer	$0	$0	$0
NANCY HIGGS	TREASURER	N/A	Officer	$0	$0	$0
PATTIE PERRY FINNEY	PRESIDENT	N/A	Officer	$0	$0	$0
CAROL RUTH DEVORE	SECRETARY	N/A	Officer	$0	$0	$0
DIANE FIELDER - NORTH ALA CONF UMW	EX-OFFICIO PRESIDENT	N/A	Officer	$0	$0	$0
ELNA WATKINS	BOARD MEMBER	N/A	Officer	$0	$0	$0
RUTH BROOKS	PRESIDENT	N/A	Officer	$0	$0	$0
PAULA COPELAND	BOARD MEMBER	N/A	Officer	$0	$0	$0
MARGIE CALDWELL	BOARD MEMBER	N/A	Officer	$0	$0	$0
BETTY LIKIS CENTRAL DISTRICT UMW	EX-OFFICIO PRESIDENT	N/A	Officer	$0	$0	$0
MARY KATHERINE HANLIN CHEAHA DISTR	EX-OFFICIO PRESIDENT	N/A	Officer	$0	$0	$0
DORIS HALE-LEE	CENTRAL DISTRICT UMW EX-OFFICIO, PRESIDE	N/A	Officer	$0	$0	$0
DEBRA BENSON	BOARD MEMBER	N/A	Officer	$0	$0	$0
LOLA WHISENANT	EX-OFFICIO PRESIDENT	N/A	Officer	$0	$0	$0
MARTHA WHETSELL	BOARD MEMBER CHEAHA DIST UMW	N/A	Officer	$0	$0	$0
NANCY SMITH	SOUTH CENTRAL DISTRICT UMW EX-OFFICIO, P	N/A	Officer	$0	$0	$0
JO ANNE MINNITT	BOARD MEMBER	N/A	Officer	$0	$0	$0
POLLY BELL	BOARD MEMBER	N/A	Officer	$0	$0	$0
MARTHA SMYTHE THOMPSON	BOARD MEMBER	N/A	Officer	$0	$0	$0
OLENE MCGOWEN	NORTH AL CONFERENCE UMW EX-OFFICIO, PRES	N/A	Officer	$0	$0	$0
TERESA WOOD	SOUTH CENTRAL UMW EX-OFFICIO, PRESIDENT	N/A	Officer	$0	$0	$0
PATTIE PERRY FINNEY	PRESIDENT	N/A	Officer	$0	$0	$0
JO ANNE MINNITT	BOARD MEMBER	N/A	Officer	$0	$0	$0
OLENE MCGOWEN	N ALABAMA CONFERENCE UMW	N/A	Officer	$0	$0	$0
TERESA WOOD	SOUTH CENTRAL DIST UMW	N/A	Officer	$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	$36,954	$34,602	$600,854	$2,352
2024	$5,446	$35,644	$598,568	$-30,198
2023	$19,543	$37,343	$627,705	$-17,800
2022	$43,869	$38,244	$645,163	$5,625
2021	$40,307	$36,688	$640,288	$3,619