Girard Cemetery Corporation (EIN 752817309) - 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

1999

Legal Domicile

Principal Officer

Kathy Hale

Phone

8067780262

Tax Period

2024-01-01 to 2024-12-31

Girard Cemetery Corporation, founded in 1999, is a micro nonprofit in the Mutual Benefit sector that reported $5K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $8K exceeded revenue, resulting in a 57% operating deficit.

Mission

Provide cemetery operation, maintenance, and improvement for residents of Girard, 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 (2024)

Revenue Breakdown

Contributions & Grants $10

Program Service Revenue $0

Investment Income $3,025

Other Revenue $1,888

TOTAL REVENUE $4,923

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $8,532

Other Expenses $7,727

TOTAL EXPENSES $7,727

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,923	$6,488	-0.2%
Expenses	$7,727	$13,983	-0.4%
Net Income	$-2,804	$-7,495	-0.6%

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

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

$1,400

Total Directors

$1,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kathy Hale	Director/Secretary/Treasurer	002.00	Officer Director	$1,400	$0	$1,400
James Galart	Director/President	001.00	Officer Director	$0	$0	$0
Ray Hall	Director/Vice-President	001.00	Officer Director	$0	$0	$0
David Lucas	Director	001.00	Director	$0	$0	$0
George Alderman	Director	001.00	Director	$0	$0	$0
David Hale	Director	003.00	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
2024	$4,923	$7,727	$325,125	$-2,804
2023	$6,488	$13,983	$326,377	$-7,495
2022	$3,756	$12,472	$334,033	$-8,716
2021	$3,861	$17,242	$342,749	$-13,381
2020	$3,096	$17,292	$356,130	$-14,196
2019	$7,679	$17,681	$370,326	$-10,002
2018	$3,701	$17,398	$380,328	$-13,697

Girard Cemetery Corporation