Civic Intelligence

Smith Chapel Cemetery Foundation Inc

EIN 20-4751145 • 501(c)13 • Atlanta, GA

Profile

To provide for the continuation of the orderly care and maintenance of the smith chapel cemetery located adjacent to the smith chapel united methodist church, and establishment of a perpetual care fund for the maintenance and improvement of the cemetery.

1908 Cliff Valley WayAtlanta, GA 30329

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

74%

Faster revenue growth than 86% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$2,127,167

Up $225,873 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,127,167

Up $225,873 (+12%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin99th percentile

Revenue

Up

$186,723

Up $79,366 (+74%) from 2023

Expenses

Down

$1,700

Down $18,936 (-92%) from 2023

Net Income

Up

$185,023

Up $98,302 (+113%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $842,563Liabilities 2011: $0Net Assets 2011: $842,5632011Assets 2012: $874,621Liabilities 2012: $0Net Assets 2012: $874,6212012Assets 2013: $931,006Liabilities 2013: $0Net Assets 2013: $931,0062013Assets 2014: $1,164,816Liabilities 2014: $0Net Assets 2014: $1,164,8162014Assets 2015: $1,159,826Liabilities 2015: $0Net Assets 2015: $1,159,8262015Assets 2016: $1,266,153Liabilities 2016: $0Net Assets 2016: $1,266,1532016Assets 2017: $1,411,968Liabilities 2017: $0Net Assets 2017: $1,411,9682017Assets 2018: $1,352,970Liabilities 2018: $0Net Assets 2018: $1,352,9702018Assets 2019: $1,600,590Liabilities 2019: $0Net Assets 2019: $1,600,5902019Assets 2020: $1,738,164Liabilities 2020: $0Net Assets 2020: $1,738,1642020Assets 2021: $1,988,701Liabilities 2021: $0Net Assets 2021: $1,988,7012021Assets 2022: $1,718,706Liabilities 2022: $0Net Assets 2022: $1,718,7062022Assets 2023: $1,901,294Liabilities 2023: $0Net Assets 2023: $1,901,2942023Assets 2024: $2,127,167Liabilities 2024: $0Net Assets 2024: $2,127,1672024

Highlighted filing

2024

Assets$2,127,167
Liabilities$0
Net Assets$2,127,167
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2011: $336,254Expenses 2011: $6,410Net Income 2011: $329,8442011Revenue 2012: $39,474Expenses 2012: $7,416Net Income 2012: $32,0582012Revenue 2013: $62,973Expenses 2013: $6,588Net Income 2013: $56,3852013Revenue 2014: $64,560Expenses 2014: $8,208Net Income 2014: $56,3522014Revenue 2015: $68,779Expenses 2015: $11,350Net Income 2015: $57,4292015Revenue 2016: $53,984Expenses 2016: $6,381Net Income 2016: $47,6032016Revenue 2017: $80,344Expenses 2017: $16,950Net Income 2017: $63,3942017Revenue 2018: $117,401Expenses 2018: $19,150Net Income 2018: $98,2512018Revenue 2019: $68,385Expenses 2019: $19,372Net Income 2019: $49,0132019Revenue 2020: $112,677Expenses 2020: $18,155Net Income 2020: $94,5222020Revenue 2021: $153,348Expenses 2021: $18,216Net Income 2021: $135,1322021Revenue 2022: $132,886Expenses 2022: $21,326Net Income 2022: $111,5602022Revenue 2023: $107,357Expenses 2023: $20,636Net Income 2023: $86,7212023Revenue 2024: $186,723Expenses 2024: $1,700Net Income 2024: $185,0232024

Highlighted filing

2024

Revenue$186,723
Expenses$1,700
Net Income$185,023
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,127,167
Liabilities
$0
Net assets
$2,127,167
Revenue
$186,723
Expenses
$1,700
Net income
$185,023
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.00$2.13$0.19$0.00$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$0.11$0.02$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.13$0.02$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.15$0.02$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.11$0.02$0.09
2019Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$0.07$0.02$0.05
2018Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.12$0.02$0.10
2017Summary only. Only limited summary data is available for this year.$1.41$0.00$1.41$0.08$0.02$0.06
2016Summary only. Only limited summary data is available for this year.$1.27$0.00$1.27$0.05$0.01$0.05
2015Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.07$0.01$0.06
2014Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.06$0.01$0.06
2013Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.06$0.01$0.06
2012Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$0.04$0.01$0.03
2011Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.34$0.01$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$186,723
Mission and Program Overview

Mission

To provide for the continuation of the orderly care and maintenance of the smith chapel cemetery located adjacent to the smith chapel united methodist church, and establishment of a perpetual care fund for the maintenance and improvement of the cemetery.

Provide continued orderly care/maintenance of cemetery adjacent to church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,901,294$2,127,167▲ $225,873
Investments in Publicly Traded Securities$1,866,761$2,094,334▲ $227,573
Land, Buildings, and Equipment, Net$30,000$30,000→ $0
Cash and Non-Interest-Bearing Accounts$4,533$2,833▼ $1,700
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,901,294$2,127,167▲ $225,873
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,901,294$2,127,167▲ $225,873
Total Liabilities and Net Assets / Fund Balance$1,901,294$2,127,167▲ $225,873

Asset Categories

AssetBook ValueDepreciationBasis
Land$30,000-$30,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$564,257-▲ $33,774-$598,031
2023$526,948-▲ $37,309-$564,257
2022$579,099-▼ $52,151-$526,948
2021$533,371-▲ $45,728-$579,099
2020$509,674-▲ $23,697-$533,371
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Jim NancePresident
James Lee HammontreeDirector
William DycusDirector
Tim RollinsSecretary
Peggy RollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$186,723
Other Revenue
$0
Change in Net Assets
$185,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$1,700
Total Functional Expenses$0$0$0$1,700
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Peggy rollins and tim rollins have a family relationship.”

Form 990, Part VI, Section A, Line 7A

“The five-member board is composed of two members from the smith chapel united methodist church and three members of the rollins/nance families. The smith chapel united methodist church has the power to appoint two directors as vacancies arise, subject to the terms of the by-laws of the smith chapel cemetery foundation. If a vacancy arises in the rollins/nance board member group, the remaining rollins/nance board members appoint a new director that is a member of the rollins or nance family.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have committees.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by a cpa firm and reviewed by management before filing with the irs.”

Form 990, Part VI, Section C, Line 19

“The organization does not make these documents available.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Jim nance - 4935 summer beach blvd, fernandina beach, fl 32034. Peggy rollins - 9852 highway 41, ringgold, ga 30736. Tim rollins - 1908 cliff valley way, atlanta, ga 30329. James lee hammontree - 4628 cohutta-varnel road, cohutta, ga 30710. William dycus - 1402 stewart road, ringgold, ga 30736.”

Filing and Contact Details

Filer

Filer Name
Smith Chapel Cemetery Foundation Inc
EIN
20-4751145
Phone
4044864668
Address
1908 CLIFF VALLEY WAY, ATLANTA, GA 30329

Signing Officer

Name
Timothy C Rollins
Title
Secretary
Phone
4044864668
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Nance
Formed
2006
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
1075 PEACHTREE STREET NE SUITE 1600, ATLANTA, GA 30309
Preparer
Melanie Mcpeak
Phone
4042090954
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Earnings on endowment funds to be used to maintain cemetery grounds as needed. The percentage reported for permanent endowments includes amounts that must be maintained in perpetuity as well as accumulated earnings on such amounts that have not yet been appropriated for expenditure.”

Raw XML Appendix291 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE CONTINUED ORDERLY CARE/MAINTENANCE OF CEMETERY ADJACENT TO CHURCH.
IRS990/BooksInCareOfDetail/PersonNm0ALIYA CARBONE
IRS990/BooksInCareOfDetail/PhoneNum04044864668
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01908 CLIFF VALLEY WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030329
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt04533
IRS990/CashNonInterestBearingGrp/EOYAmt02833
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0186723
IRS990/CYOtherExpensesAmt01700
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0185023
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01700
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0186723
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0CEMETERY GROUNDS MAINTENANCE DURING YEAR.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01700
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.01
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM NANCE
IRS990/Form990PartVIISectionAGrp/PersonNm1PEGGY ROLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM ROLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES LEE HAMMONTREE
IRS990/Form990PartVIISectionAGrp/PersonNm4WILLIAM DYCUS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0123359
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0123359
IRS990/GrossReceiptsAmt0186723
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt063364
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt063364
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01866761
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02094334
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt030000
IRS990/LandBldgEquipCostOrOtherBssAmt030000
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FOR THE CONTINUATION OF THE ORDERLY CARE AND MAINTENANCE OF THE SMITH CHAPEL CEMETERY LOCATED ADJACENT TO THE SMITH CHAPEL UNITED METHODIST CHURCH, AND ESTABLISHMENT OF A PERPETUAL CARE FUND FOR THE MAINTENANCE AND IMPROVEMENT OF THE CEMETERY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01901294
IRS990/NetAssetsOrFundBalancesEOYAmt02127167
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0123359
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0123359
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt040850
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JIM NANCE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0107357
IRS990/PYOtherExpensesAmt020636
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt086721
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt020636
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0107357
IRS990/ReconcilationRevenueExpnssAmt0185023
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01901294
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02127167
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0564257
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0598031
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt033774
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0526948
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0564257
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt037309
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0579099
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0526948
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-52151
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0533371
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0579099
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt045728
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0509674
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0533371
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023697
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS ON ENDOWMENT FUNDS TO BE USED TO MAINTAIN CEMETERY GROUNDS AS NEEDED. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PEGGY ROLLINS AND TIM ROLLINS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FIVE-MEMBER BOARD IS COMPOSED OF TWO MEMBERS FROM THE SMITH CHAPEL UNITED METHODIST CHURCH AND THREE MEMBERS OF THE ROLLINS/NANCE FAMILIES. THE SMITH CHAPEL UNITED METHODIST CHURCH HAS THE POWER TO APPOINT TWO DIRECTORS AS VACANCIES ARISE, SUBJECT TO THE TERMS OF THE BY-LAWS OF THE SMITH CHAPEL CEMETERY FOUNDATION. IF A VACANCY ARISES IN THE ROLLINS/NANCE BOARD MEMBER GROUP, THE REMAINING ROLLINS/NANCE BOARD MEMBERS APPOINT A NEW DIRECTOR THAT IS A MEMBER OF THE ROLLINS OR NANCE FAMILY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A CPA FIRM AND REVIEWED BY MANAGEMENT BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JIM NANCE - 4935 SUMMER BEACH BLVD, FERNANDINA BEACH, FL 32034. PEGGY ROLLINS - 9852 HIGHWAY 41, RINGGOLD, GA 30736. TIM ROLLINS - 1908 CLIFF VALLEY WAY, ATLANTA, GA 30329. JAMES LEE HAMMONTREE - 4628 COHUTTA-VARNEL ROAD, COHUTTA, GA 30710. WILLIAM DYCUS - 1402 STEWART ROAD, RINGGOLD, GA 30736.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01901294
IRS990/TotalAssetsEOYAmt02127167
IRS990/TotalAssetsGrp/BOYAmt01901294
IRS990/TotalAssetsGrp/EOYAmt02127167
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01700
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01901294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02127167
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0186723
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186723
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01901294
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02127167
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04935 SUMMER BEACH BLVD
IRS990/USAddress/CityNm0FERNANDINA BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032034
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY C ROLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04044864668
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITH CHAPEL CEMETERY FOUNDATION INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O RFA MANAGEMENT CO LLC
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0204751145
ReturnHeader/Filer/PhoneNum04044864668
ReturnHeader/Filer/USAddress/AddressLine1Txt01908 CLIFF VALLEY WAY
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030329
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882730877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHERRY BEKAERT ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01075 PEACHTREE STREET NE SUITE 1600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030309
ReturnHeader/PreparerPersonGrp/PhoneNum04042090954
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE MCPEAK
ReturnHeader/ReturnTs02025-11-11T11:33:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.