ATHENS CEMETERY ASSOCIATION INC (EIN 750696323) - Form 990 Financial Analysis & Trantor Score

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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

1921

Legal Domicile

Principal Officer

STEVE GRANT

Phone

9036759203

Tax Period

2025-01-01 to 2025-12-31

ATHENS CEMETERY ASSOCIATION INC, founded in 1921, is a small nonprofit that reported $114K in total revenue in fiscal year 2025. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $100K left a modest 12% surplus.

Mission

ATHENS CEMETERY MANAGEMENT

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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 (2025)

Revenue Breakdown

Contributions & Grants $36,244

Program Service Revenue $48,700

Investment Income $28,804

Other Revenue $0

TOTAL REVENUE $113,748

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $100,249

TOTAL EXPENSES $100,249

Year-over-Year Comparison

	2025	2024	Change
Revenue	$113,748	$99,898	+0.1%
Expenses	$100,249	$98,210	+0.0%
Net Income	$13,499	$1,688	+7.0%

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
JOHN CAIN	DIRECTOR	0.25	Director	$0	$0	$0
RANDY DANIEL	DIRECTOR	0.25	Director	$0	$0	$0
CHARLES HAWN	DIRECTOR	0.25	Director	$0	$0	$0
KAY KING	DIRECTOR	0.25	Director	$0	$0	$0
JOANNE McELROY	DIRECTOR	0.25	Director	$0	$0	$0
CHIP PERRYMAN	DIRECTOR	0.25	Director	$0	$0	$0
STEVE GRANT	PRESIDENT	1.00	Officer	$0	$0	$0
STEPHEN R SPARKMAN	VICE PRESIDENT & TREASURER	6.00	Officer	$0	$0	$0
LYNNE STULTZ	SECRETARY	0.50	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	$113,748	$100,249	$483,460	$13,499
2024	$99,898	$98,210	$549,961	$1,688
2023	$141,205	$109,066	$461,660	$32,139
2022	$90,381	$91,282	$468,842	$-901
2021	$125,941	$89,974	$468,249	$35,967
2020	$88,470	$72,377	$402,920	$16,093
2019	$73,123	$76,719	$366,317	$-3,596
2018	$62,320	$81,956	$356,080	$-19,636

ATHENS CEMETERY ASSOCIATION INC