LIVE OAK CEMETERY ASSOCIATION INC (EIN 640307505) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

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

1996

Legal Domicile

Principal Officer

PAUL ELLIS

Phone

2282235479

Tax Period

2023-01-01 to 2023-12-31

LIVE OAK CEMETERY ASSOCIATION INC, founded in 1996, is a small nonprofit in the Mutual Benefit sector that reported $140K in total revenue in fiscal year 2023. Revenue surged 34% from the prior year, signaling strong growth momentum. The organization ran a surplus of $44K, a strong 31% operating margin.

Mission

THE PURPOSE OF LIVE OAK CEMETERY ASSOCIATION IS TO MANAGE, MAINTAIN, OPERATE, AND PRESERVE THE CEMETERY CONVEYED TO THE WARDENS AND VESTRY OF TRINITY CHURCH OF PASS CHRISTIAN, MISSISSIPPI.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $300

Program Service Revenue $109,947

Investment Income $30,133

Other Revenue $78

TOTAL REVENUE $140,458

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $96,900

TOTAL EXPENSES $96,900

Year-over-Year Comparison

	2023	2022	Change
Revenue	$140,458	$104,906	+0.3%
Expenses	$96,900	$76,113	+0.3%
Net Income	$43,558	$28,793	+0.5%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL ELLIS	CHAIRMAN	3.00	Officer Director	$0	$0	$0
JOANN ROSE	TREASURER	3.00	Officer Director	$0	$0	$0
MARY BOURDIN	BOARD MEMBER	1.00	Director	$0	$0	$0
GAIL WAMSGANS	BOARD MEMBER	1.00	Director	$0	$0	$0
JENA SHEPARD	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN WAGNER	BOARD MEMBER	1.00	Director	$0	$0	$0
JEANNE TAGGE	BOARD MEMBER	1.00	Director	$0	$0	$0
JATA CRAIGHILL	BOARD MEMBER	1.00	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	$140,458	$96,900	$1,623,531	$43,558
2022	$104,906	$76,113	$1,478,599	$28,793
2021	$191,411	$80,683	$1,575,205	$110,728
2020	$84,617	$69,662	$1,452,740	$14,955
2019	$67,448	$62,233	$1,433,816	$5,215
2018	$71,962	$64,262	$1,290,682	$7,700

LIVE OAK CEMETERY ASSOCIATION INC