Civic Intelligence

Homer a Summers Charitable Trust

990EZ • Fiscal year 2025 • EIN 20-7501839

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 23, 2026

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

63rd percentile

0.00x

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

2025 filings • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

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

2025 filings • <$500k nonprofits • Source year 2025

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2025 filings • <$500k nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2025 filings • <$500k nonprofits • Source year 2025

Asset Growth

50th percentile

1.6%

Faster asset growth than 50% of similar nonprofits.

2025 filings • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-4.7%

Faster revenue growth than 39% of similar nonprofits.

2025 filings • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$460,577

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

Net Assets

Up

$461,578

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

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin88th 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

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2025

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

Operations Trend

Revenue Growth39th 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

2025

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

Program Services

DescriptionGrantsExpenses
To provide for the maintenance and upkeep for both the Meridian Church-$12,804
Compensation and Service Providers
Top Officer Pay80th 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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed 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