Civic Intelligence

Dresden Cemetary Association

990EZ • Fiscal year 2023 • EIN 23-7408533

Jan 01, 2023 to Dec 31, 2023 • Filed on Jan 25, 2024

Organization ProfileN/A
1268 Boydsville RoadDresden, TN 38225

(731) 364-2529

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

71st percentile

36%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

80th percentile

7.7%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

209%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$192,796

Up $13,830 (+7.7%) from 2022

Net Assets

Up

$192,796

Up $13,830 (+7.7%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin71st percentile

Revenue

Up

$42,892

Up $29,026 (+209%) from 2022

Expenses

Up

$27,520

Up $9,511 (+53%) from 2022

Net Income

Up

$15,372

Up $19,515 (+471%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$300K$200K$100K$0Assets 2010: $276,019Net Assets 2010: $276,0192010Assets 2011: $272,407Net Assets 2011: $272,4072011Assets 2012: $262,007Net Assets 2012: $262,0072012Assets 2013: $263,918Net Assets 2013: $263,9182013Assets 2014: $247,737Net Assets 2014: $247,7372014Assets 2015: $232,295Net Assets 2015: $232,2952015Assets 2016: $224,630Net Assets 2016: $224,6302016Assets 2017: $184,171Net Assets 2017: $184,1712017Assets 2018: $174,579Net Assets 2018: $174,5792018Assets 2019: $180,681Net Assets 2019: $180,6812019Assets 2020: $176,433Net Assets 2020: $176,4332020Assets 2021: $183,109Net Assets 2021: $183,1092021Assets 2022: $178,966Net Assets 2022: $178,9662022Assets 2023: $192,796Net Assets 2023: $192,7962023Assets 2024: $188,829Liabilities 2024: $0Net Assets 2024: $188,8292024Assets 2025: $192,196Liabilities 2025: $0Net Assets 2025: $192,1962025

Highlighted filing

2023

Assets$192,796
Liabilities-
Net Assets$192,796
Open 2023 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60K$40K$20K$0-$20K-$40KRevenue 2010: $8,697Expenses 2010: $17,892Net Income 2010: -$9,1952010Revenue 2011: $12,816Expenses 2011: $16,428Net Income 2011: -$3,6122011Revenue 2012: $17,660Expenses 2012: $28,059Net Income 2012: -$10,3992012Revenue 2013: $24,766Expenses 2013: $50,286Net Income 2013: -$25,5202013Revenue 2014: $4,815Expenses 2014: $20,997Net Income 2014: -$16,1822014Revenue 2015: $6,230Expenses 2015: $21,671Net Income 2015: -$15,4412015Revenue 2016: $14,470Expenses 2016: $22,134Net Income 2016: -$7,6642016Revenue 2017: $6,962Expenses 2017: $22,422Net Income 2017: -$15,4602017Revenue 2018: $12,687Expenses 2018: $22,279Net Income 2018: -$9,5922018Revenue 2019: $11,500Expenses 2019: $18,511Net Income 2019: -$7,0112019Revenue 2020: $13,866Expenses 2020: $18,114Net Income 2020: -$4,2482020Revenue 2021: $28,180Expenses 2021: $21,504Net Income 2021: $6,6762021Revenue 2022: $13,866Expenses 2022: $18,009Net Income 2022: -$4,1432022Revenue 2023: $42,892Expenses 2023: $27,520Net Income 2023: $15,3722023Revenue 2024: $28,394Expenses 2024: $23,877Net Income 2024: $4,5172024Revenue 2025: $32,370Expenses 2025: $29,003Net Income 2025: $3,3672025

Highlighted filing

2023

Revenue$42,892
Expenses$27,520
Net Income$15,372
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 25, 2024
Return Version
2023v4.0
Gross Receipts
$42,892
Mission and Program Overview

Mission

Cemetery Association

Program Services

DescriptionGrantsExpenses
CEMETERY ASSOCIATION--
CEMETERY ASSOCIATION--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS L REAVISPresident-$0--
C KELLEY SWEARINGENTreasurer-$0--
LEANN M JOHNSONSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Dresden Cemetery Association
EIN
23-7408533
Phone
7313642529
Address
1268 BOYDSVILLE ROAD, DRESDEN, TN 38225

Signing Officer

Name
C Kelley Swearingen
Title
Treasurer
Phone
7313642529
Signed
2024-01-25
Discuss with paid preparer
Yes

Preparer

Firm
Ata Pllc
Address
165 PEPPERS DRIVE, PARIS, TN 38242
Preparer
Shelley Holt Green
Phone
7316420771
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Dues 14,690 sale of graves 12,500 donations 11,135 cemetery burial fees 1,400 total 39,725”

Form 990-ez, Part I, Line 16

“Expenses insurance 151 lawncare & landscaping 22,135 utilities 426 miscellaneous 840 non-investment depreciation 1,543 total 25,095”

Form 990-ez, Part II, Line 24

“52,250 52,250 less accumulated depreciation 43,765 45,308 paving, net of acc depr 0 1,543 total 8,485 8,485”

Form 990-ez, Part III, Line 31

“CEMETERY ASSOCIATION”

Raw XML Appendix104 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/PersonNm0C KELLEY SWEARINGEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07313642529
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01268 BOYDSVILLE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DRESDEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038225
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0150454
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0167369
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015372
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02425
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0177424
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0192796
IRS990EZ/GrossReceiptsAmt042892
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03167
IRS990EZ/LandAndBuildingsGrp/BOYAmt018485
IRS990EZ/LandAndBuildingsGrp/EOYAmt016942
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0177424
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0192796
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0177424
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0192796
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS L REAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1C KELLEY SWEARINGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LEANN M JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08485
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08485
IRS990EZ/OtherExpensesTotalAmt025095
IRS990EZ/OtherRevenueTotalAmt039725
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CEMETERY ASSOCIATION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt027520
IRS990EZ/TotalRevenueAmt042892
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUES 14,690 SALE OF GRAVES 12,500 DONATIONS 11,135 CEMETERY BURIAL FEES 1,400 TOTAL 39,725
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 151 LAWNCARE & LANDSCAPING 22,135 UTILITIES 426 MISCELLANEOUS 840 NON-INVESTMENT DEPRECIATION 1,543 TOTAL 25,095
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt252,250 52,250 LESS ACCUMULATED DEPRECIATION 43,765 45,308 PAVING, NET OF ACC DEPR 0 1,543 TOTAL 8,485 8,485
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CEMETERY ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C KELLEY SWEARINGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07313642529
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DRESDEN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0DRES
ReturnHeader/Filer/EIN0237408533
ReturnHeader/Filer/PhoneNum07313642529
ReturnHeader/Filer/USAddress/AddressLine1Txt01268 BOYDSVILLE ROAD
ReturnHeader/Filer/USAddress/CityNm0DRESDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038225
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621110839
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0165 PEPPERS DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PARIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038242
ReturnHeader/PreparerPersonGrp/PhoneNum07316420771
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLEY HOLT GREEN
ReturnHeader/ReturnTs02024-02-02T11:37:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0C KELLEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SWEARINGEN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$192,796
Liabilities
-
Net assets
$192,796
Revenue
$42,892
Expenses
$27,520
Net income
$15,372
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.32$0.29$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.28$0.24$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.93$1.93$0.43$0.28$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.79$1.79$0.14$0.18$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.83$1.83$0.28$0.22$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.76$1.76$0.14$0.18$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.81$1.81$0.12$0.19$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.75$1.75$0.13$0.22$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.84$1.84$0.07$0.22$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.25$2.25$0.14$0.22$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.32$2.32$0.06$0.22$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.48$2.48$0.05$0.21$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.64$2.64$0.25$0.50$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$2.62$0.18$0.28$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$2.72$0.13$0.16$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$2.76$0.09$0.18$0.09