WEST VIRGINIA CEMETERY ASSOCIATION

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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

1950

Legal Domicile

Principal Officer

TIM BEAVER

Phone

3043423769

Tax Period

2022-01-01 to 2022-12-31

WEST VIRGINIA CEMETERY ASSOCIATION, founded in 1950, is a micro nonprofit in the Community Improvement sector that reported $50K in total revenue in fiscal year 2022.

Mission

PROVIDE EDUCATION FOR COMPLIANCE AND LEGISLATIVE SUPPORT FOR THE MEMBERSHIP

Program Service Accomplishments

Program 1

CONVENTION FOR EDUCATION OF MEMBERS AND REVIEW AND CURRENT SUPPLIES AVAILABLE FOR MEMBERS

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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 (2022)

Revenue Breakdown

Contributions & Grants $9,175

Program Service Revenue $36,230

Investment Income $4,123

Other Revenue $0

TOTAL REVENUE $49,528

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $49,603

TOTAL EXPENSES $49,603

Year-over-Year Comparison

	2022	2021	Change
Revenue	$49,528	N/A	N/A
Expenses	$49,603	N/A	N/A
Net Income	$-75	N/A	N/A

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
JEFF PHARES	PRESIDENT	10.00	Director	$0	$0	$0
JEFF LOCKHART	VICE PRESIDENT	10.00	Director	$0	$0	$0
CLAUDIA MCCRAKEN	SECRETARY TREAURER	10.00	Director	$0	$0	$0
GREG BOGGS	PAST PRESIDENT	5.00	Director	$0	$0	$0
MICHAEL PHARES	NATIONAL LIASON	5.00	Director	$0	$0	$0
TIM BEAVERS	BOARD MEMBER	5.00	Director	$0	$0	$0
ELDORA MCCOY	BOARD MEMBER	5.00	Director	$0	$0	$0
ANGELA CROUCH	BOARD MEMBER	5.00	Director	$0	$0	$0
FRED RICKMAN II	BOARD MEMBER	5.00	Director	$0	$0	$0
KEITH UNGER	TRUST LAISON	5.00	Director	$0	$0	$0
MIKE ASH	SUPPLIER MEMBER	5.00	Director	$0	$0	$0
CHAD ROBINSON	GOVERNMENT RELATIONS	5.00	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
2022	$49,528	$49,603	$5,499	$-75