PUBLIC CEMETERY OF CULLMAN

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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

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 $215K in total revenue in fiscal year 2023. Revenue surged 43% from the prior year, signaling strong growth momentum. The organization ran a surplus of $37K, a strong 17% operating margin.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $171,845 Revenue: $90,810

TO PROVIDE A FINAL RESTING PLACE FOR MEMBERS OF THE COMMUNITY, THEIR FRIENDS AND FAMILY. ALSO, TO MAINTAIN FINAL RESTING PLACES OF DECEASED INDIVIDUALS AND REMAIN IN COMPLIANCE WITH FEDERAL, STATE...

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

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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 $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

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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

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