Liabilities / Assets
76th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 23-7408533 • 501(c)13 • Dresden, TN
Profile
CEMETERY ASSOCIATION
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
77th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$192,196
Up $3,367 (+1.8%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$192,196
Up $3,367 (+1.8%) from 2024
Revenue
Up$32,370
Up $3,976 (+14%) from 2024
Expenses
Up$29,003
Up $5,126 (+21%) from 2024
Net Income
Down$3,367
Down $1,150 (-25%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
CEMETERY ASSOCIATION
| Description | Grants | Expenses |
|---|---|---|
| Cemetery Association | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Thomas L Moore | Director | - | $0 | - | - |
| Joe Crawford | Director | - | $0 | - | - |
| Richard Hutcherson | Director | - | $0 | - | - |
| Bruce Slusser | Director | - | $0 | - | - |
| Angie Hewett | Director | - | $0 | - | - |
| Nyle Carlton | Director | - | $0 | - | - |
| Thomas L Reavis | President | - | $0 | - | - |
| C Kelley Swearingen | Treasurer | - | $0 | - | - |
| LeAnn M Johnson | Secretary | - | $0 | - | - |
“Description: Sale of Graves. Amount: 13,000. Description: Interest Income - Clerk & Master. Amount: 3,402. Description: Interest Income - Simmons Bank Chec. Amount: 723. Description: Donations. Amount: 13,945. Description: Cemetery Burial Fees. Amount: 1,300. Total to Form 990-EZ, line 8: 32,370.”
“Description: Lawncare & Landscaping. Amount: 22,280. Description: Insurance. Amount: 451. Description: Utilities. Amount: 510. Description: Miscellaneous. Amount: 1,744. Description: Depreciation. Amount: 1,543. Total to Form 990-EZ, line 16: 26,528.”
“Description: Other Depreciable Assets. Beg. of Year Amount: 5,399. End of Year Amount: 3,857.”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | C Kelley Swearingen |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7312255656 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1268 Boydsville Rd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Dresden |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38225 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 173430 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 178339 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3367 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2475 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 188829 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 192196 |
| IRS990EZ/GrossReceiptsAmt | 0 | 32370 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 10000 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 10000 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 188829 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 192196 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 188829 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 192196 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Thomas L Moore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Joe Crawford |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Richard Hutcherson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Bruce Slusser |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Angie Hewett |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Nyle Carlton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Thomas L Reavis |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | C Kelley Swearingen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | LeAnn M Johnson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5399 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3857 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 26528 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 32370 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Cemetery Association |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Cemetery Association |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 29003 |
| IRS990EZ/TotalRevenueAmt | 0 | 32370 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Sale of Graves. Amount: 13,000. Description: Interest Income - Clerk & Master. Amount: 3,402. Description: Interest Income - Simmons Bank Chec. Amount: 723. Description: Donations. Amount: 13,945. Description: Cemetery Burial Fees. Amount: 1,300. Total to Form 990-EZ, line 8: 32,370. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Lawncare & Landscaping. Amount: 22,280. Description: Insurance. Amount: 451. Description: Utilities. Amount: 510. Description: Miscellaneous. Amount: 1,744. Description: Depreciation. Amount: 1,543. Total to Form 990-EZ, line 16: 26,528. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Other Depreciable Assets. Beg. of Year Amount: 5,399. End of Year Amount: 3,857. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 - Other Revenue |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | C Kelley Swearingen |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7312255656 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Dresden Cemetery Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DRES |
| ReturnHeader/Filer/EIN | 0 | 237408533 |
| ReturnHeader/Filer/PhoneNum | 0 | 7312255656 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1268 Boydsville Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Dresden |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38225 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 934967814 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ATA Advisory LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 165 Peppers Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Paris |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38242 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7316420771 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Shelley Green |
| ReturnHeader/ReturnTs | 0 | 2026-02-12T19:41:12-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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