Civic Intelligence

South Park Cemetery Association

EIN 35-0671230 • 501(c)13 • Greensburg, IN

Profile

The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead. The Association may acquire, own, manage and dispose of lands for such purposes as are permitted by the Laws of the State of Indiana. It may do all things necessary for or convenient to the burial or disposing of the human dead; to provide care for its cememtery and other property; to prepare, deal in and supply services, materials, memorials, markers, foundations, flowers, grave coverings, vaults and other articles for the interment and memorialization of the human dead; and for the care, preservation and beautification of their graves, and the property owned by the Association. The Association may do all other things necessary or incidental thereto.

405 South East StreetGreensburg, IN 47240

n/A

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

54%

Higher net margin than 76% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

8.9%

Faster asset growth than 70% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

73%

Faster revenue growth than 86% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$4,739,097

Up $385,716 (+8.9%) from 2023

Liabilities

Down

$1,156

Down $772 (-40%) from 2023

Net Assets

Up

$4,737,941

Up $386,488 (+8.9%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin76th percentile

Revenue

Up

$486,615

Up $205,543 (+73%) from 2023

Expenses

Down

$225,597

Down $3,764 (-1.6%) from 2023

Net Income

Up

$261,018

Up $209,307 (+405%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$6.0M$4.0M$2.0M$0Assets 2016: $3,404,406Liabilities 2016: $1,695Net Assets 2016: $3,402,7112016Assets 2017: $3,638,177Liabilities 2017: $1,686Net Assets 2017: $3,636,4912017Assets 2018: $3,363,363Liabilities 2018: $1,700Net Assets 2018: $3,361,6632018Assets 2019: $3,807,633Liabilities 2019: $1,430Net Assets 2019: $3,806,2032019Assets 2020: $3,997,477Liabilities 2020: $1,452Net Assets 2020: $3,996,0252020Assets 2021: $4,522,488Liabilities 2021: $1,579Net Assets 2021: $4,520,9092021Assets 2022: $3,987,233Liabilities 2022: $1,989Net Assets 2022: $3,985,2442022Assets 2023: $4,353,381Liabilities 2023: $1,928Net Assets 2023: $4,351,4532023Assets 2024: $4,739,097Liabilities 2024: $1,156Net Assets 2024: $4,737,9412024

Highlighted filing

2024

Assets$4,739,097
Liabilities$1,156
Net Assets$4,737,941
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

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

$1.5M$1.0M$500K$0Revenue 2016: $1,220,607Expenses 2016: $179,361Net Income 2016: $1,041,2462016Revenue 2017: $288,700Expenses 2017: $193,498Net Income 2017: $95,2022017Revenue 2018: $327,209Expenses 2018: $203,190Net Income 2018: $124,0192018Revenue 2019: $226,122Expenses 2019: $174,627Net Income 2019: $51,4952019Revenue 2020: $233,277Expenses 2020: $202,621Net Income 2020: $30,6562020Revenue 2021: $396,866Expenses 2021: $198,975Net Income 2021: $197,8912021Revenue 2022: $251,142Expenses 2022: $221,667Net Income 2022: $29,4752022Revenue 2023: $281,072Expenses 2023: $229,361Net Income 2023: $51,7112023Revenue 2024: $486,615Expenses 2024: $225,597Net Income 2024: $261,0182024

Highlighted filing

2024

Revenue$486,615
Expenses$225,597
Net Income$261,018
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,739,097
Liabilities
$1,156
Net assets
$4,737,941
Revenue
$486,615
Expenses
$225,597
Net income
$261,018
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$0.49$0.23$0.26
2023Detailed filing. Detailed filing data is available for this year.$4.35$0.00$4.35$0.28$0.23$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$0.25$0.22$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$0.40$0.20$0.20
2020Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$0.23$0.20$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$0.23$0.17$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$0.33$0.20$0.12
2017Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$0.29$0.19$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$1.22$0.18$1.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$945,210
Mission and Program Overview

Mission

The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead. The Association may acquire, own, manage and dispose of lands for such purposes as are permitted by the Laws of the State of Indiana. It may do all things necessary for or convenient to the burial or disposing of the human dead; to provide care for its cememtery and other property; to prepare, deal in and supply services, materials, memorials, markers, foundations, flowers, grave coverings, vaults and other articles for the interment and memorialization of the human dead; and for the care, preservation and beautification of their graves, and the property owned by the Association. The Association may do all other things necessary or incidental thereto.

The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,351,453$4,737,941▲ $386,488
Investments in Publicly Traded Securities$3,404,602$3,805,353▲ $400,751
Land, Buildings, and Equipment, Net$632,327$613,504▼ $18,823
Savings and Temporary Cash Investments$287,989$238,234▼ $49,755
Investments Other Securities-$54,867-
Cash and Non-Interest-Bearing Accounts$28,462$27,137▼ $1,325
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,353,381$4,739,097▲ $385,716
Other Assets Total$1$2▲ $1
Liabilities
Accounts Payable and Accrued Expenses$1,928$1,156▼ $772
Total Liabilities$1,928$1,156▼ $772
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,351,453$4,737,941▲ $386,488
Total Liabilities and Net Assets / Fund Balance$4,353,381$4,739,097▲ $385,716

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$336,612$228,925$565,537
Leasehold Improvements$41,314$278,323$319,637
Land$235,578-$235,578
Equipment-$139,850$139,850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$363,820$11,276▲ $31,499$2,647$403,948
2023$343,557-▲ $32,331$12,068$363,820
2022$379,161$6,496▼ $42,100-$343,557
2021$352,929$5,878▲ $20,354-$379,161
2020$362,584$3,692▼ $13,347-$352,929
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Roland ShirkPresident
Russell WilhoitVice President
Carrie ShumakerTrustee
Jeannie CoyTrustee
John PrattTrustee
Mary StradleyTrustee
Michael PorterTrustee
Sara AmrheinTrustee
Teresa PleakSecretary
Robert CuppTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,401
Program Service Revenue
$94,363
Investment Income
$387,630
Other Revenue
$221
All Other Contributions
$4,401
Change in Net Assets
$261,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,068
Salaries, Compensation, and Employee Benefits$57,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$49,680
All Other Expenses---$19,175
Depreciation Depletion---$18,823
Insurance---$15,055
Occupancy---$14,875
Other Expenses---$8,176
Office Expenses---$7,878
Payroll Taxes---$7,849
Information Technology---$7,714
Fees for Services Accounting---$2,380
Total Functional Expenses$0$0$0$225,597
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Part VI, Section B, Line 11B

“The Form 990 is presented to the full Board of Directors, and each member receives a copy of the Form 990 to review before it is submitted to the IRS.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
South Park Cemetery Association
EIN
35-0671230
Phone
8126634468
Address
405 South East Street, Greensburg, IN 47240

Signing Officer

Name
Robert Cupp
Title
Trustee
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Cupp
Formed
1884
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Raver CPA Group Pc
Address
105 S BROADWAY ST, GREENSBURG, IN 47240
Preparer
Jason M Raver CPA
Phone
8126638478
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The Perpetual Care fund is required by Indiana statute to maintain funds for the maintenance and upkeep of cemetery grounds.”

Raw XML AppendixShowing 400 of 418 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/AccountsPayableAccrExpnssGrp/BOYAmt01928
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01156
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt04401
IRS990/AllOtherExpensesGrp/TotalAmt019175
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Robert Cupp
IRS990/BooksInCareOfDetail/PhoneNum08126634468
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0405 South East Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Greensburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd047240
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt028462
IRS990/CashNonInterestBearingGrp/EOYAmt027137
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04401
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0387630
IRS990/CYOtherExpensesAmt0168068
IRS990/CYOtherRevenueAmt0221
IRS990/CYProgramServiceRevenueAmt094363
IRS990/CYRevenuesLessExpensesAmt0261018
IRS990/CYSalariesCompEmpBnftPaidAmt057529
IRS990/CYTotalExpensesAmt0225597
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0486615
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt018823
IRS990/Desc0All things necessary for the disposition of human dead and the upkeep of property necessary or incidental thereto.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt02380
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Roland Shirk
IRS990/Form990PartVIISectionAGrp/PersonNm1Russell Wilhoit
IRS990/Form990PartVIISectionAGrp/PersonNm2Robert Cupp
IRS990/Form990PartVIISectionAGrp/PersonNm3Teresa Pleak
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Porter
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Stradley
IRS990/Form990PartVIISectionAGrp/PersonNm6John Pratt
IRS990/Form990PartVIISectionAGrp/PersonNm7Carrie Shumaker
IRS990/Form990PartVIISectionAGrp/PersonNm8Jeannie Coy
IRS990/Form990PartVIISectionAGrp/PersonNm9Sara Amrhein
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01884
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0130968
IRS990/GainOrLossGrp/SecuritiesAmt0173677
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0130968
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0632272
IRS990/GrossReceiptsAmt0945210
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt07714
IRS990/InsuranceGrp/TotalAmt015055
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt082985
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt082985
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt054867
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03404602
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03805353
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0647098
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0632327
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0613504
IRS990/LandBldgEquipCostOrOtherBssAmt01260602
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0458595
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead. The Association may acquire, own, manage and dispose of lands for such purposes as are permitted by the Laws of the State of Indiana. It may do all things necessary for or convenient to the burial or disposing of the human dead; to provide care for its cememtery and other property; to prepare, deal in and supply services, materials, memorials, markers, foundations, flowers, grave coverings, vaults and other articles for the interment and memorialization of the human dead; and for the care, preservation and beautification of their graves, and the property owned by the Association. The Association may do all other things necessary or incidental thereto.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04351453
IRS990/NetAssetsOrFundBalancesEOYAmt04737941
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0304645
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0304645
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0125470
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt014875
IRS990/OfficeExpensesGrp/TotalAmt07878
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt02
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Contract mowing
IRS990/OtherExpensesGrp/Desc1Other contract services
IRS990/OtherExpensesGrp/Desc2Repairs & maintanence
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt043700
IRS990/OtherExpensesGrp/TotalAmt119420
IRS990/OtherExpensesGrp/TotalAmt210872
IRS990/OtherExpensesGrp/TotalAmt38176
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt0221
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0221
IRS990/OtherRevenueTotalAmt0221
IRS990/OtherSalariesAndWagesGrp/TotalAmt049680
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt07849
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Robert Cupp
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Cemetery Lot Sales
IRS990/ProgramServiceRevenueGrp/Desc1Foundation & Monuments
IRS990/ProgramServiceRevenueGrp/Desc2Grave Openings
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt027010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117173
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt250180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt250180
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03598
IRS990/PYInvestmentIncomeAmt0186532
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0141729
IRS990/PYOtherRevenueAmt05
IRS990/PYProgramServiceRevenueAmt090937
IRS990/PYRevenuesLessExpensesAmt051711
IRS990/PYSalariesCompEmpBnftPaidAmt087632
IRS990/PYTotalExpensesAmt0229361
IRS990/PYTotalRevenueAmt0281072
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0261018
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04351453
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04737941
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0287989
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0238234
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0336612
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0228925
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0565537
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0363820
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt011276
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0403948
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt031499
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02647
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0343557
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0363820
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt032331
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt012068
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0379161
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06496
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0343557
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-42100
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0352929
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt05878
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0379161
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020354
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0362584
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03692
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0352929
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-13347
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0139850
IRS990ScheduleD/LandGrp/BookValueAmt0235578
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0235578
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041314
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0278323
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0319637
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Perpetual Care fund is required by Indiana statute to maintain funds for the maintenance and upkeep of cemetery grounds.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0613504
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is presented to the full Board of Directors, and each member receives a copy of the Form 990 to review before it is submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04353381
IRS990/TotalAssetsEOYAmt04739097
IRS990/TotalAssetsGrp/BOYAmt04353381
IRS990/TotalAssetsGrp/EOYAmt04739097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04401
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0225597
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01928
IRS990/TotalLiabilitiesEOYAmt01156
IRS990/TotalLiabilitiesGrp/BOYAmt01928
IRS990/TotalLiabilitiesGrp/EOYAmt01156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04351453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04737941
IRS990/TotalProgramServiceRevenueAmt094363
IRS990/TotalRevenueGrp/ExclusionAmt0387851
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094363
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0486615
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04353381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04739097
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0405 South East Street
IRS990/USAddress/CityNm0Greensburg
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047240
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Cupp
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0South Park Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0350671230
ReturnHeader/Filer/PhoneNum08126634468

Document Assets

No mirrored PDF or thumbnail assets are attached yet.