RED OAK CEMETERIES ASSOCIATION (EIN 751552542) - 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

1977

Legal Domicile

Principal Officer

Rebecca Cockerham

Phone

9729354479

Tax Period

2024-01-01 to 2024-12-31

RED OAK CEMETERIES ASSOCIATION, founded in 1977, is a small nonprofit that reported $149K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. The organization ran a surplus of $57K, a strong 39% operating margin.

Mission

Sanitary burial and maintenance of graves.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,305

Program Service Revenue $67,310

Investment Income $80,285

Other Revenue $0

TOTAL REVENUE $148,900

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,043

Fundraising Expenses $0

Program Expenses $73,099

Other Expenses $82,516

TOTAL EXPENSES $91,559

Year-over-Year Comparison

	2024	2023	Change
Revenue	$148,900	$175,814	-0.2%
Expenses	$91,559	$108,166	-0.2%
Net Income	$57,341	$67,648	-0.2%

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

$8,400

Total Directors

$8,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELVA SUTHERLAND	SECRETARY-TREASURER	4.00	Officer Director	$8,400	$0	$8,400
BRENT DAVIS	DIRECTOR	0.00	Director	$0	$0	$0
RICKY BROWN	VICE PRESIDENT	0.00	Director	$0	$0	$0
REBECCA COCKERHAM	PRESIDENT	0.00	Officer Director	$0	$0	$0
BOBBY GOODLOE	DIRECTOR	0.00	Director	$0	$0	$0
LOUIS SUTTON	DIRECTOR	0.00	Director	$0	$0	$0
JOE PITTS	DIRECTOR	0.00	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
2025	No data	No data	No data	No data
2024	$148,900	$91,559	$2,793,126	$57,341
2023	$175,814	$108,166	$2,454,379	$67,648
2022	$219,521	$75,720	$2,305,089	$143,801
2021	$277,291	$55,730	$2,420,699	$221,561
2020	$193,852	$55,860	$2,270,401	$137,992

RED OAK CEMETERIES ASSOCIATION