Civic Intelligence

Homer a Summers Charitable Trust

EIN 20-7501839 • 4947(a)1 • Greenfield, TN

Profile

To provide for upkeep and maintenance for the Meridian

710 Crestview StGreenfield, TN 38230

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.00x

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

4947(a)1 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.00x

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

4947(a)1 • <$500k nonprofits • Source year 2022

Net Margin

85th percentile

51%

Higher net margin than 85% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

<$500k nonprofits • Source year 2021

Asset Growth

71st percentile

0.7%

Faster asset growth than 71% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

38%

Faster revenue growth than 74% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$460,577

Up $7,041 (+1.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$461,578

Up $8,344 (+1.8%) from 2024

Operations
Liabilities / Revenue91st percentileNet Margin85th percentile

Revenue

Down

$20,846

Down $1,028 (-4.7%) from 2024

Expenses

Down

$12,804

Down $3,184 (-20%) from 2024

Net Income

Up

$8,042

Up $2,156 (+37%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$600K$400K$200K$0Assets 2010: $434,688Liabilities 2010: $0Net Assets 2010: $434,6882010Assets 2011: $434,004Liabilities 2011: $0Net Assets 2011: $434,0042011Assets 2012: $434,673Liabilities 2012: $0Net Assets 2012: $434,6732012Assets 2013: $439,707Liabilities 2013: $0Net Assets 2013: $439,7072013Assets 2014: $440,916Liabilities 2014: $0Net Assets 2014: $440,9162014Assets 2015: $438,297Net Assets 2015: $438,2972015Assets 2016: $441,461Net Assets 2016: $440,9612016Assets 2017: $437,643Net Assets 2017: $437,6432017Assets 2019: $438,932Liabilities 2019: $0Net Assets 2019: $438,9322019Assets 2020: $440,305Liabilities 2020: $0Net Assets 2020: $440,3052020Assets 2021: $437,407Liabilities 2021: $0Net Assets 2021: $437,4072021Assets 2022: $440,445Liabilities 2022: $0Net Assets 2022: $440,4452022Assets 2023: $447,348Liabilities 2023: $0Net Assets 2023: $447,3482023Assets 2024: $453,536Liabilities 2024: $0Net Assets 2024: $453,2342024Assets 2025: $460,577Liabilities 2025: $0Net Assets 2025: $461,5782025

Highlighted filing

2025

Assets$460,577
Liabilities$0
Net Assets$461,578
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

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

$30K$20K$10K$0-$10KExpenses 2010: $13,4832010Expenses 2011: $12,9622011Expenses 2012: $9,5312012Revenue 2013: $8,317Expenses 2013: $3,283Net Income 2013: $5,0342013Revenue 2014: $3,648Expenses 2014: $2,439Net Income 2014: $1,2092014Revenue 2015: $6,060Expenses 2015: $8,679Net Income 2015: -$2,6192015Revenue 2016: $6,077Expenses 2016: $3,413Net Income 2016: $2,6642016Revenue 2017: $6,060Expenses 2017: $9,878Net Income 2017: -$3,8182017Revenue 2019: $7,335Expenses 2019: $5,138Net Income 2019: $2,1972019Revenue 2020: $9,786Expenses 2020: $8,413Net Income 2020: $1,3732020Revenue 2021: $4,329Expenses 2021: $7,227Net Income 2021: -$2,8982021Revenue 2022: $5,965Expenses 2022: $2,927Net Income 2022: $3,0382022Revenue 2023: $18,377Expenses 2023: $11,474Net Income 2023: $6,9032023Revenue 2024: $21,874Expenses 2024: $15,988Net Income 2024: $5,8862024Revenue 2025: $20,846Expenses 2025: $12,804Net Income 2025: $8,0422025

Highlighted filing

2025

Revenue$20,846
Expenses$12,804
Net Income$8,042
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$460,577
Liabilities
$0
Net assets
$461,578
Revenue
$20,846
Expenses
$12,804
Net income
$8,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.61$0.00$4.62$0.21$0.13$0.08
2024Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.53$0.22$0.16$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$0.18$0.11$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.40$0.00$4.40$0.06$0.03$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.37$0.04$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$4.40$0.00$4.40$0.10$0.08$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.39$0.00$4.39$0.07$0.05$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.38$4.38$0.06$0.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.41$4.41$0.06$0.03$0.03
2015Detailed filing. Detailed filing data is available for this year.$4.38$4.38$0.06$0.09$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.41$0.00$4.41$0.04$0.02$0.01
2013Detailed filing. Detailed filing data is available for this year.$4.40$0.00$4.40$0.08$0.03$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.00$4.35$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.00$4.34$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.00$4.35$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 23, 2026
Return Version
2025v4.0
Gross Receipts
$20,846
Mission and Program Overview

Mission

To provide for upkeep and maintenance for the meridian cemetary in greenfield, tennessee. In addition, the trust provides for additional support for the meridian church in greenfield, tennessee.

To provide for upkeep and maintenance for the Meridian

Program Services

DescriptionGrantsExpenses
To provide for the maintenance and upkeep for both the Meridian Church-$12,804
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHANE JOHNSONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Homer A Summers Charitable Trust
EIN
20-7501839
In Care Of
% Shane Johnson
Phone
7315148092
Address
710 Crestview St, Greenfield, TN 38230

Signing Officer

Name
Shane Johnson
Title
Trustee
Phone
7315148092
Signed
2026-03-23
Discuss with paid preparer
Yes

Preparer

Firm
Elam Tax & Accounting
Address
485 JACKSON ST, GREENFIELD, TN 38230-1949
Preparer
Bethany J Elam
Phone
7313324075
Supplemental Narrative

Additional Explanations

Part I Line 16

“Other office expenses $40.00”

Part I Line 16

“Insurance $148.00”

Part I Line 16

“maint and upkeep $5000.00”

Part I Line 16

“pastor $6941.00”

Raw XML Appendix119 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SHANE JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum07315148092
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0710 Crestview St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Greenfield
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038230
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0453536
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0460577
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08042
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0675
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0453536
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0460577
IRS990EZ/GrossReceiptsAmt020846
IRS990EZ/InvestmentIncomeAmt020846
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0453536
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0461578
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0453536
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0460577
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHANE JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization4947a1NotPFInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt012129
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide for upkeep and maintenance for the Meridian
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To provide for the maintenance and upkeep for both the Meridian Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt012804
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt012804
IRS990EZ/TotalProgramServiceExpensesAmt012804
IRS990EZ/TotalRevenueAmt020846
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018377
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04329
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt028671
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt028671
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt018377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04329
IRS990ScheduleA/Total509Grp/TotalAmt028671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt018377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05965
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt04329
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt028671
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other office expenses $40.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $148.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2maint and upkeep $5000.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3pastor $6941.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum07315148092
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Homer A Summers Charitable Trust
ReturnHeader/Filer/BusinessNameControlTxt0HOME
ReturnHeader/Filer/EIN0207501839
ReturnHeader/Filer/InCareOfNm0% Shane Johnson
ReturnHeader/Filer/PhoneNum07315148092
ReturnHeader/Filer/USAddress/AddressLine1Txt0710 Crestview St
ReturnHeader/Filer/USAddress/CityNm0Greenfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038230
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934820776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Elam Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0485 JACKSON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0382301949
ReturnHeader/PreparerPersonGrp/PhoneNum07313324075
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETHANY J ELAM
ReturnHeader/ReturnTs02026-03-23T14:56:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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