CULLMAN MEMORY GARDENS CEMETERY FO… - Form 990 Financial Data

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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

2021

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

CULLMAN MEMORY GARDENS CEMETERY FOUNDATION, founded in 2021, is a micro nonprofit in the Mutual Benefit sector that reported $49K in total revenue in fiscal year 2023. Revenue fell 98% from the prior year — a significant decline worth monitoring. Net assets of $2.1M represent 512 months of operating reserves.

Mission

PROVIDE AND MAINTAIN A FINAL RESTING PLACE FOR DECEASED INDIVIDUALS OF THE LOCAL COMMUNITY

Program Service Accomplishments

Program 1

Expenses: $21,360 Revenue: $42,180

BURIAL FEES FOR DECEASED INDIVIDUALS

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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 $6,918

Program Service Revenue $42,180

Investment Income $0

Other Revenue $0

TOTAL REVENUE $49,098

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $21,360

Other Expenses $49,743

TOTAL EXPENSES $49,743

Year-over-Year Comparison

	2023	2022	Change
Revenue	$49,098	$2,073,080	-1.0%
Expenses	$49,743	$28,015	+0.8%
Net Income	$-645	$2,045,065	-1.0%

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

N/A

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
NEIL CULPEPPER	DIRECTOR	1.50	Director	$0	$0	$0
JERRY SMITH	TREASURER	4.00	Officer	$0	$0	$0
AMY WALKER	PRESIDENT	10.00	Officer	$0	$0	$0
RON FOUST	VICE PRESIDENT	10.00	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
2024	No data	No data	No data	No data
2023	$49,098	$49,743	$2,095,808	$-645
2022	$2,073,080	$28,015	$2,096,453	$2,045,065

CULLMAN MEMORY GARDENS CEMETERY FOUNDATION