BELEW CEMETERY ASSOCIATION INC (EIN 751821443) - 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

1982

Legal Domicile

Phone

9403652443

Tax Period

2023-01-01 to 2023-12-31

BELEW CEMETERY ASSOCIATION INC, founded in 1982, is a micro nonprofit that reported $57K in total revenue in fiscal year 2023. Revenue fell 38% from the prior year — a significant decline worth monitoring. Expenses of $93K exceeded revenue, resulting in a 63% operating deficit.

Mission

TO HONOR, CELEBRATE, AND REMEMBER LIFE BY PROVIDING SUPERIOR END-OF-LIFE (FUNERAL, CREMATION, AND CEMETERY) SERVICES.

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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 $9,400

Program Service Revenue $0

Investment Income $13,829

Other Revenue $34,002

TOTAL REVENUE $57,231

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $93,134

Other Expenses $93,134

TOTAL EXPENSES $93,134

Year-over-Year Comparison

	2023	2022	Change
Revenue	$57,231	$91,943	-0.4%
Expenses	$93,134	$69,337	+0.3%
Net Income	$-35,903	$22,606	-2.6%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
DIANE BOLIVAR	ASST. TREASURER	Officer Director	$0	$0	$0
BRENDA SPARKMAN	Director	Director	$0	$0	$0
DAVID TRIBBLE	Director	Director	$0	$0	$0
VAN BELL	Director	Director	$0	$0	$0
ALICE BURK	Director	Director	$0	$0	$0
ELVIN EGGLESTON	Director	Director	$0	$0	$0
JANE RAY	Secretary	Officer Director	$0	$0	$0
HERSCHEL WILSON	Vice President	Officer Director	$0	$0	$0
STEVE BIGGS	Director	Officer Director	$0	$0	$0
MARY L BEATY	Treasurer	Officer Director	$0	$0	$0
EVALOIS OWENS	President	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	$57,231	$93,134	$831,841	$-35,903
2022	$91,943	$69,337	$845,560	$22,606
2021	$69,843	$64,322	$898,397	$5,521
2020	$73,651	$66,791	$876,551	$6,860
2019	$93,635	$63,079	$840,973	$30,556
2018	$58,071	$56,915	$778,057	$1,156

BELEW CEMETERY ASSOCIATION INC