Nesbitt Cemetery Association Inc

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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

1986

Legal Domicile

Principal Officer

Elyse Nesbitt McCoskey

Tax Period

2025-01-01 to 2025-12-31

Nesbitt Cemetery Association Inc, founded in 1986, is a micro nonprofit in the Mutual Benefit sector that reported $89K in total revenue in fiscal year 2025. Revenue surged 200% from the prior year, signaling strong growth momentum. The organization ran a surplus of $69K, a strong 78% operating margin.

Mission

TO PROVIDE MAINTENANCE, BEAUTIFICATION AND CARE OF THE NESBITT CEMETERY IN THE CITY OF NESBITT, HARRISON COUNTY, TEXAS.

Program Service Accomplishments

Program 1

Expenses: $12,565

TO PROVIDE MAINTENANCE, BEAUTIFICATION AND CARE OF THE NESBITT CEMETERY IN THE CITY OF NESBITT, HARRISON COUNTY, TEXAS.

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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 $13,320

Program Service Revenue $0

Investment Income $76,102

Other Revenue $0

TOTAL REVENUE $89,422

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,565

Other Expenses $19,999

TOTAL EXPENSES $19,999

Year-over-Year Comparison

	2025	2024	Change
Revenue	$89,422	$29,802	+2.0%
Expenses	$19,999	$29,527	-0.3%
Net Income	$69,423	$275	+251.4%

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
Elyse Nesbitt McCoskey	President	1.00	Officer Director	$0	$0	$0
Mike Haynes	Vice President	0.25	Officer Director	$0	$0	$0
Lana White	Secretary	0.25	Officer Director	$0	$0	$0
Jay Nesbitt	Director	0.25	Director	$0	$0	$0
Kerri Esposito	Director	0.25	Director	$0	$0	$0
Shelli Best	Director	0.25	Director	$0	$0	$0
Amy Nesbitt Waters	Treasurer	1.00	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
2025	$89,422	$19,999	$524,642	$69,423