DRESDEN CEMETERY ASSOCIATION (EIN 752606863) - 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

1995

Legal Domicile

Principal Officer

ROBERT L HADEN

Phone

9038793222

Tax Period

2025-01-01 to 2025-12-31

DRESDEN CEMETERY ASSOCIATION, founded in 1995, is a micro nonprofit that reported $49K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $44K, a strong 89% operating margin.

Mission

OPERATION AND MAINTENANCE OF CEMETERY.

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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 $0

Program Service Revenue $31,160

Investment Income $17,418

Other Revenue $625

TOTAL REVENUE $49,203

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $5,230

Other Expenses $5,230

TOTAL EXPENSES $5,230

Year-over-Year Comparison

	2025	2024	Change
Revenue	$49,203	$55,053	-0.1%
Expenses	$5,230	$21,053	-0.8%
Net Income	$43,973	$34,000	+0.3%

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
NANCY HADEN	SECRETARY	2.00	Officer Director	$0	$0	$0
JAMYE PUTMAN	DIRECTOR	1.00	Director	$0	$0	$0
JIMMY PUTMAN	DIRECTOR	1.00	Director	$0	$0	$0
TILLMAN FERRELL	MEMBER	1.00	Officer Director	$0	$0	$0
JOE MCCLURE	VICE PRESIDENT	2.00	Director	$0	$0	$0
DAVID HADEN	DIRECTOR	1.00	Director	$0	$0	$0
JAMES L WINN	DIRECTOR	1.00	Director	$0	$0	$0
MICAH HADEN	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT L HADEN	PRESIDENT	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	$49,203	$5,230	$555,255	$43,973
2024	No data	No data	No data	No data
2023	$34,198	$29,774	$472,138	$4,424
2022	$35,447	$19,609	$467,714	$15,838
2021	$35,987	$19,308	$450,079	$16,679
2020	$28,624	$16,269	$432,400	$12,355
2019	$25,213	$16,393	$340,853	$8,820
2018	$17,644	$17,121	$331,833	$523

DRESDEN CEMETERY ASSOCIATION