Civic Intelligence

Little Obion Cemetery Trust Fund

EIN 31-1012894 • 501(c)13 • South Fulton, TN

Pub. 78 Eligible990-N Coverage

Profile

CEMETERY TRUST

1101 Frye LaneSouth Fulton, TN 38257

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

62nd percentile

28%

Higher net margin than 62% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

82nd percentile

8.8%

Faster asset growth than 82% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-50%

Faster revenue growth than 11% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$65,554

Up $5,298 (+8.8%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$65,554

Up $5,298 (+8.8%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin62nd percentile

Revenue

Down

$19,229

Down $19,596 (-50%) from 2024

Expenses

Up

$13,931

Up $4,984 (+56%) from 2024

Net Income

Down

$5,298

Down $24,580 (-82%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$80K$60K$40K$20K$0Assets 2015: $0Net Assets 2015: $02015Assets 2016: $19,186Net Assets 2016: $19,1862016Assets 2017: $23,686Net Assets 2017: $23,6862017Assets 2018: $15,541Net Assets 2018: $15,5412018Assets 2019: $19,462Net Assets 2019: $19,4622019Assets 2020: $26,553Net Assets 2020: $26,5532020Assets 2021: $22,785Net Assets 2021: $22,7852021Assets 2022: $28,743Net Assets 2022: $28,7432022Assets 2023: $30,378Net Assets 2023: $30,3782023Assets 2024: $60,256Net Assets 2024: $60,2562024Assets 2025: $65,554Net Assets 2025: $65,5542025

Highlighted filing

2025

Assets$65,554
Liabilities-
Net Assets$65,554
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$40K$30K$20K$10K$0Revenue 2016: $9,248Expenses 2016: $6,429Net Income 2016: $2,8192016Revenue 2017: $10,646Expenses 2017: $6,146Net Income 2017: $4,5002017Revenue 2018: $10,784Expenses 2018: $6,430Net Income 2018: $4,3542018Revenue 2019: $13,069Expenses 2019: $9,147Net Income 2019: $3,9222019Revenue 2020: $13,991Expenses 2020: $6,900Net Income 2020: $7,0912020Revenue 2021: $14,699Expenses 2021: $7,375Net Income 2021: $7,3242021Revenue 2022: $12,653Expenses 2022: $6,695Net Income 2022: $5,9582022Revenue 2023: $10,580Expenses 2023: $8,945Net Income 2023: $1,6352023Revenue 2024: $38,825Expenses 2024: $8,947Net Income 2024: $29,8782024Revenue 2025: $19,229Expenses 2025: $13,931Net Income 2025: $5,2982025

Highlighted filing

2025

Revenue$19,229
Expenses$13,931
Net Income$5,298
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,554
Liabilities
-
Net assets
$65,554
Revenue
$19,229
Expenses
$13,931
Net income
$5,298
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$65.6$65.6$19.2$13.9$5.30
2024Detailed filing. Detailed filing data is available for this year.$60.3$60.3$38.8$8.95$29.9
2023Detailed filing. Detailed filing data is available for this year.$30.4$30.4$10.6$8.95$1.64
2022Detailed filing. Detailed filing data is available for this year.$28.7$28.7$12.7$6.70$5.96
2021Detailed filing. Detailed filing data is available for this year.$22.8$22.8$14.7$7.38$7.32
2020Detailed filing. Detailed filing data is available for this year.$26.6$26.6$14.0$6.90$7.09
2019Detailed filing. Detailed filing data is available for this year.$19.5$19.5$13.1$9.15$3.92
2018Detailed filing. Detailed filing data is available for this year.$15.5$15.5$10.8$6.43$4.35
2017Detailed filing. Detailed filing data is available for this year.$23.7$23.7$10.6$6.15$4.50
2016Detailed filing. Detailed filing data is available for this year.$19.2$19.2$9.25$6.43$2.82
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 30, 2026
Return Version
2025v4.1
Gross Receipts
$19,229
Mission and Program Overview

Mission

CEMETERY TRUST

Program Services

DescriptionGrantsExpenses
MAINTAIN CEMETERY--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DIANE NELMSTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Little Obion Cemetery Trust Fund
EIN
31-1012894
In Care Of
% DIANE M NELMS
Phone
7317961227
Address
1101 FRYE LANE, SOUTH FULTON, TN 38257

Signing Officer

Name
Diane M Nelms
Title
Treasurer
Phone
7317961227
Signed
2026-03-30
Discuss with paid preparer
Yes

Preparer

Firm
Robert a Caldwell CPA Ea
Address
2802-A NORTH HIGHLAND AVE, JACKSON, TN 38305
Preparer
Robert a Caldwell CPA Ea
Phone
7316685665
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Lanes Mobile John 106”

Form 990-EZ, Part I, Line 16, Other Expenses

“KY Cemeteries Assn fees 25”

Raw XML Appendix93 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/PersonNm0DIANE NELMS
IRS990EZ/BooksInCareOfDetail/PhoneNum07314792520
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01104 FRYE LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SOUTH FULTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038257
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060256
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065554
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012775
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05298
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt060256
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065554
IRS990EZ/GrossReceiptsAmt019229
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06454
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt060256
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065554
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt060256
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065554
IRS990EZ/OccupancyRentUtltsAndMaintAmt013800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DIANE NELMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0131
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY TRUST
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN CEMETERY
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt013931
IRS990EZ/TotalRevenueAmt019229
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Lanes Mobile John 106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KY Cemeteries Assn fees 25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE M NELMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07317961227
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE OBION CEMETERY TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0311012894
ReturnHeader/Filer/InCareOfNm0% DIANE M NELMS
ReturnHeader/Filer/PhoneNum07317961227
ReturnHeader/Filer/USAddress/AddressLine1Txt01101 FRYE LANE
ReturnHeader/Filer/USAddress/CityNm0SOUTH FULTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038257
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621113597
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT A CALDWELL CPA EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02802-A NORTH HIGHLAND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038305
ReturnHeader/PreparerPersonGrp/PhoneNum07316685665
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A CALDWELL CPA EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-30T10:14:52-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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