PUBLIC CEMETERY OF CULLMAN (EIN 630364253) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1881

Legal Domicile

Principal Officer

THOMAS J HAGAN

Phone

2567343833

Tax Period

2023-01-01 to 2023-12-31

PUBLIC CEMETERY OF CULLMAN, founded in 1881, is a small nonprofit in the Mutual Benefit sector that reported $158K in total revenue in fiscal year 2020. Revenue decreased 9% compared to the prior year. Expenses of $138K left a modest 12% surplus.

Mission

TO PROVIDE A FINAL RESTING PLACE FOR DECEASED MEMBERS OF THE COMMUNITY AND TO MAINTAIN THOSE PLACES AND REMAIN IN COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,951

Program Service Revenue $90,810

Investment Income $55,028

Other Revenue $64,537

TOTAL REVENUE $215,326

Expense Breakdown

Grants Paid $0

Salaries & Benefits $110,638

Fundraising Expenses $0

Program Expenses $171,845

Other Expenses $67,207

TOTAL EXPENSES $177,845

Year-over-Year Comparison

	2023	2022	Change
Revenue	$215,326	$150,731	+0.4%
Expenses	$177,845	$157,836	+0.1%
Net Income	$37,481	$-7,105	-6.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

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

$6,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS J HAGAN	PRESIDENT	5.00	Officer	$6,000	$0	$6,000
CHERRI DRAKE	TRUSTEE	1.00	Director	$0	$0	$0
JERRY MOBLEY	TRUSTEE	1.00	Director	$0	$0	$0
LINDA MCPHILLIPS	SECRETARY	5.00	Officer	$0	$0	$0
ROY WILLIAMS	VICE CHAIRMA	5.00	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
2024	No data	No data	No data	No data
2023	$215,326	$177,845	$2,094,240	$37,481
2022	$150,731	$157,836	$2,042,061	$-7,105
2021	$194,140	$169,364	$2,049,425	$24,776
2020	$157,571	$138,251	$2,026,512	$19,320

PUBLIC CEMETERY OF CULLMAN