ATER CEMETERY ASSOCIATION

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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

1950

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

ATER CEMETERY ASSOCIATION, founded in 1950, is a micro nonprofit that reported $59K in total revenue in fiscal year 2023. Revenue surged 186% from the prior year, signaling strong growth momentum. The organization ran a surplus of $44K, a strong 75% operating margin.

Mission

Maintain and improve the cemetery located on approximately five and one half acres of land located in the Ater Community.

Program Service Accomplishments

Program 1

Continued mowing and spraying of cemetery grounds and monitoring of plantings and structures to ensure that the grounds are kept clean.

Program 2

All of the roads in the cemetery and the parking area have been concreted. The new section has been surveyed and the rows and graves marked with permanent locators. Plans to build a rock wall have...

All of the roads in the cemetery and the parking area have been concreted. The new section has been surveyed and the rows and graves marked with permanent locators. Plans to build a rock wall have been delayed due to low interest rates but funds are still being accumulated to complete the construction of the wall around the cemetery.

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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 $1,208

Program Service Revenue $0

Investment Income $57,305

Other Revenue $0

TOTAL REVENUE $58,513

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $14,381

TOTAL EXPENSES $14,381

Year-over-Year Comparison

	2023	2022	Change
Revenue	$58,513	$20,446	+1.9%
Expenses	$14,381	$13,992	+0.0%
Net Income	$44,132	$6,454	+5.8%

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
DOROTHY MASON	Director	1.00	Director	$0	$0	$0
KATHY MOORE	President/Treas	1.00	Officer	$0	$0	$0
DANNY SCRUGGS	Vice President	1.00	Officer	$0	$0	$0
COLBY MORELAND	Secretary	1.00	Officer	$0	$0	$0
EUGENE WORTHINGTON	Treasurer	1.00	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	$58,513	$14,381	$1,698,678	$44,132
2022	$20,446	$13,992	$1,654,546	$6,454
2021	$96,890	$13,388	$1,648,394	$83,502