Smith Cemetery Asso 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

1955

Legal Domicile

Principal Officer

Henry Byrd

Phone

9729799870

Tax Period

2025-01-01 to 2025-12-31

Smith Cemetery Asso Inc, founded in 1955, is a micro nonprofit that reported $96K in total revenue in fiscal year 2025. The organization ran a surplus of $90K, a strong 94% operating margin.

Mission

The mission of the Smith Cemetery Association is the upkeep and preservation of a private non profit historical cemetery in Ellis County Texas. There are no paid individuals and all funds are invested for cemetery upkeep for future generations.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

Bi weekly mowing tree trimming fence damage repair.

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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 $6,955

Program Service Revenue $0

Investment Income $89,128

Other Revenue $0

TOTAL REVENUE $96,083

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $5,945

TOTAL EXPENSES $5,945

Year-over-Year Comparison

	2025	2024	Change
Revenue	$96,083	$96,083	N/A
Expenses	$5,945	N/A	N/A
Net Income	$90,138	$96,083	-0.1%

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

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
Henry Byrd	chair board of trustees	2.00	Officer	$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	$96,083	$5,945	$839,218	$90,138
2024	$73,136	$5,513	$720,029	$67,623