Civic Intelligence

Forrest City Cemetery Association

EIN 23-7109127 • 501(c)13 • Forrest City, AR

Pub. 78 Eligible

Profile

PERPETUAL CARE CEMETERY

P O Box 627Forrest City, AR 72336

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.08x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.20x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-35%

Higher net margin than 19% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-9.0%

Faster asset growth than 14% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$109,214

Down $15,752 (-13%) from 2023

Liabilities

Down

$8,778

Down $227 (-2.5%) from 2023

Net Assets

Down

$100,436

Down $15,525 (-13%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin19th percentile

Revenue

Down

$44,017

Down $2,082 (-4.5%) from 2023

Expenses

Up

$59,542

Up $6,225 (+12%) from 2023

Net Income

Down

-$15,525

Down $8,307 (-115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$150K$100K$50K$0Assets 2021: $133,569Liabilities 2021: $13,734Net Assets 2021: $119,8352021Assets 2022: $131,986Liabilities 2022: $8,807Net Assets 2022: $123,1792022Assets 2023: $124,966Liabilities 2023: $9,005Net Assets 2023: $115,9612023Assets 2024: $109,214Liabilities 2024: $8,778Net Assets 2024: $100,4362024

Highlighted filing

2024

Assets$109,214
Liabilities$8,778
Net Assets$100,436
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$100K$50K$0-$50KRevenue 2021: $82,600Expenses 2021: $53,136Net Income 2021: $29,4642021Revenue 2022: $58,987Expenses 2022: $55,643Net Income 2022: $3,3442022Revenue 2023: $46,099Expenses 2023: $53,317Net Income 2023: -$7,2182023Revenue 2024: $44,017Expenses 2024: $59,542Net Income 2024: -$15,5252024

Highlighted filing

2024

Revenue$44,017
Expenses$59,542
Net Income-$15,525
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$109,214
Liabilities
$8,778
Net assets
$100,436
Revenue
$44,017
Expenses
$59,542
Net income
-$15,525
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.09$1.00$0.44$0.60$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.09$1.16$0.46$0.53$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.09$1.23$0.59$0.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.14$1.20$0.83$0.53$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 1, 2025
Return Version
2024v5.2
Gross Receipts
$44,017
Mission and Program Overview

Mission

PERPETUAL CARE CEMETERY

Program Services

DescriptionGrantsExpenses
CEMETERY--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
C REGAN HILLDirectorPT$0--
FRANK R HODGESDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Forrest City Cemetery Association
EIN
23-7109127
Phone
8706332114
Address
P O BOX 627, FORREST CITY, AR 72336

Signing Officer

Name
C Regan Hill
Title
Director
Signed
2025-09-01
Discuss with paid preparer
Yes

Preparer

Firm
Hood Pagan & Associates
Address
815 S Washington Street, Forrest City, AR 72335
Preparer
Landon P Hood
Phone
8706332114
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $304”

Other Expenses.1005

“Travel $4039”

Other Expenses.1009

“Depreciation $3938”

Other Expenses.1

“SUPPLIES $3647”

Other Expenses.2

“TAX & LICENSES $402”

Other Assets.1003

“Machinery and Equipment - Beginning $6283 Machinery and Equipment - Ending $17345”

Other Assets.1005

“Accounts Receivable - Beginning $8042 Accounts Receivable - Ending $8042”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $465 Accounts Payable and Accrued Expenses - Ending $238”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $8540 Payable to Officers, Directors, Etc. - Ending $8540”

Raw XML Appendix116 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/PersonNm0FRANK HODGES
IRS990EZ/BooksInCareOfDetail/PhoneNum08706332114
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 627
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FORREST CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd072336
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0110641
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt083827
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt041350
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15525
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt032510
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0124966
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0109214
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt044017
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02667
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0115961
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100436
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0115961
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100436
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0C REGAN HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1FRANK R HODGES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt014325
IRS990EZ/OtherAssetsTotalDetail/EOYAmt025387
IRS990EZ/OtherExpensesTotalAmt012330
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PERPETUAL CARE CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014702
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09005
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08778
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt059542
IRS990EZ/TotalRevenueAmt044017
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $304
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $4039
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $3938
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUPPLIES $3647
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX & LICENSES $402
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $6283 Machinery and Equipment - Ending $17345
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts Receivable - Beginning $8042 Accounts Receivable - Ending $8042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $465 Accounts Payable and Accrued Expenses - Ending $238
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payable to Officers, Directors, Etc. - Beginning $8540 Payable to Officers, Directors, Etc. - Ending $8540
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1006
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C REGAN HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FORREST CITY CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FORR
ReturnHeader/Filer/EIN0237109127
ReturnHeader/Filer/PhoneNum08706332114
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 627
ReturnHeader/Filer/USAddress/CityNm0FORREST CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072336
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710470057
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hood Pagan & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0815 S Washington Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Forrest City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072335
ReturnHeader/PreparerPersonGrp/PhoneNum08706332114
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Landon P Hood
ReturnHeader/ReturnTs02025-09-01T14:18:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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