Civic Intelligence

Evergreen Cemetfery Company Perpetual Care and Maintenance Tru

990 • Fiscal year 2019 • EIN 31-6255685

May 01, 2018 to Apr 30, 2019 • Filed on Jan 09, 2020

Organization ProfileNone
25 Alexandria PikeSouthgate, KY 41071

(859) 441-0703

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.00x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

48th percentile

18%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets43rd percentile

Assets

$1,975,751

No earlier filing loaded for comparison.

Net Assets

$1,975,751

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin48th percentile

Revenue

$102,267

No earlier filing loaded for comparison.

Expenses

$84,024

No earlier filing loaded for comparison.

Net Income

$18,243

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0Assets 2019: $1,975,751Liabilities 2019: $0Net Assets 2019: $1,975,7512019Assets 2020: $2,006,120Liabilities 2020: $0Net Assets 2020: $2,006,1202020Assets 2021: $2,465,836Liabilities 2021: $0Net Assets 2021: $2,465,8362021Assets 2022: $2,377,783Liabilities 2022: $0Net Assets 2022: $2,377,7832022Assets 2023: $2,412,761Liabilities 2023: $0Net Assets 2023: $2,412,7612023Assets 2024: $2,566,125Liabilities 2024: $0Net Assets 2024: $2,566,1252024Assets 2025: $2,747,842Liabilities 2025: $0Net Assets 2025: $2,747,8422025

Highlighted filing

2019

Assets$1,975,751
Liabilities$0
Net Assets$1,975,751
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2019: $102,267Expenses 2019: $84,024Net Income 2019: $18,2432019Revenue 2020: $78,364Expenses 2020: $38,635Net Income 2020: $39,7292020Revenue 2021: $162,267Expenses 2021: $37,261Net Income 2021: $125,0062021Revenue 2022: $266,440Expenses 2022: $33,198Net Income 2022: $233,2422022Revenue 2023: $107,157Expenses 2023: $24,818Net Income 2023: $82,3392023Revenue 2024: $139,588Expenses 2024: $36,612Net Income 2024: $102,9762024Revenue 2025: $81,629Expenses 2025: $24,165Net Income 2025: $57,4642025

Highlighted filing

2019

Revenue$102,267
Expenses$84,024
Net Income$18,243
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Jan 9, 2020
Return Version
2018v3.2
Gross Receipts
$102,267
Mission and Program Overview

Mission

Providing perpetual care and maintenance of non-profit cemetery

Perpetual care of non-profit cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,844,051$1,975,750▲ $131,699
Accounts Receivable$1,779--
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$1,845,830$1,975,751▲ $129,921
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,845,830$1,975,751▲ $129,921
Total Net Assets Fund Balance$1,845,830$1,975,751▲ $129,921
Total Liabilities and Net Assets / Fund Balance$1,845,830$1,975,751▲ $129,921
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Fred HaasPresident
David SmithDirector
Gary L StephensDirector
Jay SimpsonDirector
Andrea JanovicDirector/tre
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$48,245
Other Revenue
$54,022
Change in Net Assets
$18,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,024
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$72,343
Fees for Service Investment Mgmnt Fees---$9,031
Fees for Services Accounting---$2,650
Total Functional Expenses$0$0$0$84,024
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Review of return by directors”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Evergreen Perpetual Care
EIN
31-6255685
Address
25 ALEXANDRIA PIKE, SOUTHGATE, KY 41071

Signing Officer

Name
David Smith
Title
Director
Signed
2020-01-09

Organization Details

Principal Officer
Andrea Janovic
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Firm
Stephens & Associates CPA Psc
Address
2019 ALEXANDRIA PIKE, HIGHLAND HEIGHTS, KY 41076-1103
Preparer
Gary L Stephens
Phone
8597819090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Funds disbursed to cemetery 72,343 0 0”

Raw XML Appendix243 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt01779
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PERPETUAL CARE OF NON-PROFIT CEMETERY
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0EVERGREEN PERPETUAL CARE
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0EVERGREEN PERPETUAL CARE
IRS990/BooksInCareOfDetail/PhoneNum08594410703
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt025 ALEXANDRIA PIKE
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt025 ALEXANDRIA PIKE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOUTHGATE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd041071
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt01
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt048245
IRS990/CYOtherExpensesAmt084024
IRS990/CYOtherRevenueAmt054022
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt018243
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt084024
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0102267
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PERPETUAL CARE AND MAINTENANCE OF NON-PROFIT CEMETERY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt02650
IRS990/FeesForServicesOtherGrp/TotalAmt072343
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09031
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0FRED HAAS
IRS990/Form990PartVIISectionAGrp/PersonNm1GARY L STEPHENS
IRS990/Form990PartVIISectionAGrp/PersonNm2JAY SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDREA JANOVIC
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR/TRE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0102267
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt048245
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt048245
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01844051
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01975750
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDING PERPETUAL CARE AMD MAINTENANCE OF NON-PROFIT CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01845830
IRS990/NetAssetsOrFundBalancesEOYAmt01975751
IRS990/NetUnrlzdGainsLossesInvstAmt0111678
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherOrganizationDsc0NON-PROFIT
IRS990/OtherRevenueMiscGrp/Desc0CAPITAL GAINS
IRS990/OtherRevenueMiscGrp/Desc1FUNDING REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036150
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt117872
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt117872
IRS990/OtherRevenueTotalAmt054022
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANDREA JANOVIC
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt029171
IRS990/PYOtherExpensesAmt012426
IRS990/PYOtherRevenueAmt085112
IRS990/PYRevenuesLessExpensesAmt0101857
IRS990/PYTotalExpensesAmt012426
IRS990/PYTotalRevenueAmt0114283
IRS990/ReconcilationRevenueExpnssAmt018243
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW OF RETURN BY DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUNDS DISBURSED TO CEMETERY 72,343 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01845830
IRS990/TotalAssetsEOYAmt01975751
IRS990/TotalAssetsGrp/BOYAmt01845830
IRS990/TotalAssetsGrp/EOYAmt01975751
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVERGREEN PERPETUAL CARE
ReturnHeader/Filer/BusinessNameControlTxt0EVER
ReturnHeader/Filer/EIN0316255685
ReturnHeader/Filer/USAddress/AddressLine1Txt025 ALEXANDRIA PIKE
ReturnHeader/Filer/USAddress/CityNm0SOUTHGATE
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ReturnHeader/Filer/USAddress/ZIPCd041071
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ReturnHeader/FilingSecurityInformation/IPDt02020-01-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:47:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611225985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHENS & ASSOCIATES CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02019 ALEXANDRIA PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HIGHLAND HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0410761103
ReturnHeader/PreparerPersonGrp/PhoneNum08597819090
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY L STEPHENS
ReturnHeader/ReturnTs02020-01-09T12:47:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-05-01
ReturnHeader/TaxPeriodEndDt02019-04-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,975,751
Liabilities
$0
Net assets
$1,975,751
Revenue
$102,267
Expenses
$84,024
Net income
$18,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$0.08$0.02$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.14$0.04$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.11$0.02$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.27$0.03$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.16$0.04$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.08$0.04$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.10$0.08$0.02