PANHANDLE CEMETERY ASSOCIATION (EIN 750736123) - 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

1910

Legal Domicile

Principal Officer

HAL HERNDON

Phone

8065373069

Tax Period

2023-01-01 to 2023-12-31

PANHANDLE CEMETERY ASSOCIATION, founded in 1910, is a micro nonprofit that reported $16K in total revenue in fiscal year 2023. Expenses of $27K exceeded revenue, resulting in a 65% operating deficit.

Mission

MAINTAIN THE CEMETERY GROUNDS, OPEN AND CLOSE GRAVES, AND DEVELOP AND SELL GRAVE SITES

🔒

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 $0

Program Service Revenue $9,650

Investment Income $6,731

Other Revenue $0

TOTAL REVENUE $16,381

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,335

Fundraising Expenses $0

Program Expenses $24,554

Other Expenses $14,713

TOTAL EXPENSES $27,048

Year-over-Year Comparison

	2023	2022	Change
Revenue	$16,381	$15,705	+0.0%
Expenses	$27,048	$25,822	+0.0%
Net Income	$-10,667	$-10,117	+0.1%

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

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
MARTIN RODRIGUEZ	CARETAKER	25.00		$11,400	$0	$11,400
HAL HERNDON	Secretary	0.00	Officer Director	$0	$0	$0
BILL MCLEOD	Vice President	0.00	Officer Director	$0	$0	$0
GLENNA MCLEOD	Director	0.00	Director	$0	$0	$0
SCOTT SHERWOOD	Director	0.00	Director	$0	$0	$0
KENNETH WARE	President	0.00	Officer 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	$16,381	$27,048	$493,829	$-10,667
2022	$15,705	$25,822	$504,496	$-10,117
2021	$21,838	$28,054	$514,613	$-6,216
2020	$28,896	$35,333	$520,829	$-6,437
2019	$19,942	$23,089	$527,266	$-3,147
2018	$23,624	$20,714	$530,674	$2,910

PANHANDLE CEMETERY ASSOCIATION