Civic Intelligence

Homer a Summers Charitable Trust

990EZ • Fiscal year 2024 • EIN 20-7501839

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 15, 2025

Organization ProfileN/A
710 Crestview StGreenfield, TN 38230

(731) 514-8092

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

0.00x

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

2024 filings • 4947(a)1 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.00x

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

2024 filings • 4947(a)1 • <$500k nonprofits • Source year 2024

Net Margin

70th percentile

27%

Higher net margin than 70% of similar nonprofits.

2024 filings • 4947(a)1 • <$500k nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2024 filings • 4947(a)1 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

1.4%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 4947(a)1 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

19%

Faster revenue growth than 53% of similar nonprofits.

2024 filings • 4947(a)1 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$453,536

Up $6,188 (+1.4%) from 2023

Net Assets

Up

$453,234

Up $5,886 (+1.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin70th percentile

Revenue

Up

$21,874

Up $3,497 (+19%) from 2023

Expenses

Up

$15,988

Up $4,514 (+39%) from 2023

Net Income

Down

$5,886

Down $1,017 (-15%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$453,536
Liabilities$0
Net Assets$453,234
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$21,874
Expenses$15,988
Net Income$5,886
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 15, 2025
Return Version
2024v5.0
Gross Receipts
$21,874
Mission and Program Overview

Mission

To provide for upkeep and maintenance for the Meridian

To provide upkeep and maintenance for the Meridian Ceme

Program Services

DescriptionGrantsExpenses
To provide for the maintenance and upkeep for both the Meridian Church-$15,988
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHANE JOHNSONTrustee-$0--
Governance and Compliance

Governance Explanations

Part VI Line 11B

“No review was or will be conducted”

Part VI Line 19

“No documents available to the public”

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
2025-03-15
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

“MAINT & UPKEEP $8000.00”

Part I Line 13

“FILING FEE $40.00”

Part I Line 13

“PASTOR'S SALARY $7288.00”

Raw XML Appendix126 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/BOYAmt0447348
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0453536
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05886
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07988
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0447348
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0453536
IRS990EZ/GrossReceiptsAmt021874
IRS990EZ/InvestmentIncomeAmt021874
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0447348
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0453234
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0447348
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0453536
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/OtherExpensesTotalAmt08000
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide upkeep and maintenance for the Meridian Ceme
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To provide for the maintenance and upkeep for both the Meridian Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015988
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt015988
IRS990EZ/TotalProgramServiceExpensesAmt015988
IRS990EZ/TotalRevenueAmt021874
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018377
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04329
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038457
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt038457
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt018377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04329
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09786
IRS990ScheduleA/Total509Grp/TotalAmt038457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt018377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05965
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04329
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt09786
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt038457
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAINT & UPKEEP $8000.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FILING FEE $40.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PASTOR'S SALARY $7288.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI LINE 19
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum07315148092
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-03-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETHANY J ELAM
ReturnHeader/ReturnTs02025-03-15T11:32:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$453,536
Liabilities
$0
Net assets
$453,234
Revenue
$21,874
Expenses
$15,988
Net income
$5,886
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