Civic Intelligence

International Association of Pet Cemeteries

EIN 36-3015074 • 501(c)6 • Chestnut Mountain, GA

Profile

organization dedicated to advancing the standards, ethics, and professionalism of pet cemeteries and crematories around the world.

4103 Winder HwyChestnut Mountain, GA 30502

www.iaopc.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.11x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.07x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

7.5%

Higher net margin than 63% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

3.7%

Faster asset growth than 60% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

2.7%

Faster revenue growth than 56% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$190,912

Up $6,849 (+3.7%) from 2023

Liabilities

Down

$21,937

Down $17,493 (-44%) from 2023

Net Assets

Up

$168,975

Up $24,342 (+17%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin63rd percentile

Revenue

Up

$326,549

Up $8,667 (+2.7%) from 2023

Expenses

Up

$302,207

Up $75,132 (+33%) from 2023

Net Income

Down

$24,342

Down $66,465 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$200K$100K$0-$100KAssets 2020: $44,455Liabilities 2020: $81,519Net Assets 2020: -$37,0642020Assets 2021: $78,905Liabilities 2021: $92,863Net Assets 2021: -$13,9592021Assets 2022: $84,952Liabilities 2022: $31,126Net Assets 2022: $53,8262022Assets 2023: $184,063Liabilities 2023: $39,430Net Assets 2023: $144,6332023Assets 2024: $190,912Liabilities 2024: $21,937Net Assets 2024: $168,9752024

Highlighted filing

2024

Assets$190,912
Liabilities$21,937
Net Assets$168,975
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$400K$300K$200K$100K$0Revenue 2020: $142,312Expenses 2020: $134,232Net Income 2020: $8,0802020Revenue 2021: $122,176Expenses 2021: $99,070Net Income 2021: $23,1062021Revenue 2022: $246,350Expenses 2022: $178,566Net Income 2022: $67,7842022Revenue 2023: $317,882Expenses 2023: $227,075Net Income 2023: $90,8072023Revenue 2024: $326,549Expenses 2024: $302,207Net Income 2024: $24,3422024

Highlighted filing

2024

Revenue$326,549
Expenses$302,207
Net Income$24,342
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$190,912
Liabilities
$21,937
Net assets
$168,975
Revenue
$326,549
Expenses
$302,207
Net income
$24,342
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.22$1.69$3.27$3.02$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.39$1.45$3.18$2.27$0.91
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.31$0.54$2.46$1.79$0.68
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.93$0.14$1.22$0.99$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.82$0.37$1.42$1.34$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$326,549
Mission and Program Overview

Mission

organization dedicated to advan cing the standards eth

organization dedicated to advancing the standards, ethics, and professionalism of pet cemeteries and crematories around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$168,446$148,822▼ $19,624
Prepaid Expenses and Deferred Charges$14,361$31,455▲ $17,094
Accounts Receivable$1,256$10,635▲ $9,379
Total Assets$184,063$190,912▲ $6,849
Liabilities
Deferred Revenue$31,050$19,350▼ $11,700
Accounts Payable and Accrued Expenses$8,380$2,587▼ $5,793
Total Liabilities$39,430$21,937▼ $17,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,633$168,975▲ $24,342
Total Net Assets Fund Balance$144,633$168,975▲ $24,342
Total Liabilities and Net Assets / Fund Balance$184,063$190,912▲ $6,849
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Martin HoppPresident
Nancy BatesVice President
Courtney de CraenDirector
Robert BlosserDirector
Robert ErdmanDirector
Antoine SenecautInternational Director, Europe
Larissa PasillasInternational Director, Latin
Steve WoodsAdvisor
Keith ShugartSecretary
Debra BjorlingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Platinum Operations Management LLCManagement Fees4131 Gentle Breeze Way, Braselton, GA 30517$110,000
Revenue and Support

Revenue Composition

Contributions and Grants
$108,550
Program Service Revenue
$214,969
Investment Income
$30
Other Revenue
$3,000
Change in Net Assets
$24,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,207
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
Conferences and Meetings$142,906$0$0$142,906
Fees for Services Management$112,849$23,114$0$135,963
Office Expenses$15,247$3,123$0$18,370
Insurance$0$1,433$0$1,433
Fees for Services Accounting$0$1,100$0$1,100
Other Expenses$825$169$0$994
Fees for Services Legal$0$106$0$106
Total Functional Expenses$272,935$29,272$0$302,207
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Platinum Operation Management LLCFamilyManagement FeesNo$110,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
International Association of Pet Cemeteries
EIN
36-3015074
Phone
8009525541
Address
4103 Winder Hwy, Chestnut Mountain, GA 30502

Signing Officer

Name
Debra Bjorling
Title
Treasurer
Phone
8009525541
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Bjorling
Formed
1979
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Suplee Clooney and Company
Address
308 E Broad St, Westfield, NJ 07090
Preparer
Robert J Butvilla
Phone
9087899300
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

“Organization delegated control over management duties typically performed by or under the supervision of officers, directors, trustees or other key employees to a management company”

Pt VI, Line 6

“The organization has members and collects dues”

Pt VI, Line 7A

“Board is elected annually”

Pt VI, Line 11B

“The 990 is given to the Executive Director and Executive Board for review”

Pt VI, Line 12C

“All officers and directors must complete a Conflict of Interest Information Form on a annual basis.”

Pt VI, Line 19

“All Documents made available upon request”

Pt VI, Line 2

“Donna Shugart-Bethune, Executive Director and Secretary, Keith Shugart are related by family.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Management Fees
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization delegated control over management duties typically performed by or under the supervision of officers, directors, trustees or other key employees to a management company
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members and collects dues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board is elected annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is given to the Executive Director and Executive Board for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All officers and directors must complete a Conflict of Interest Information Form on a annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All Documents made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Donna Shugart-Bethune, Executive Director and Secretary, Keith Shugart are related by family.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0184063
IRS990/TotalAssetsEOYAmt0190912
IRS990/TotalAssetsGrp/BOYAmt0184063
IRS990/TotalAssetsGrp/EOYAmt0190912
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0108550
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0272935
IRS990/TotalFunctionalExpensesGrp/TotalAmt0302207
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039430
IRS990/TotalLiabilitiesEOYAmt021937
IRS990/TotalLiabilitiesGrp/BOYAmt039430
IRS990/TotalLiabilitiesGrp/EOYAmt021937
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168975
IRS990/TotalProgramServiceExpensesAmt0272935
IRS990/TotalProgramServiceRevenueAmt0214969
IRS990/TotalRevenueGrp/ExclusionAmt030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0217969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326549
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0184063
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0190912
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04103 Winder Hwy Suite 7604
IRS990/USAddress/CityNm0Chestnut Mountain
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030502
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0https://www.iaopc.com/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Debra Bjorling
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08009525541
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Association of Pet Cemeteries
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0363015074
ReturnHeader/Filer/PhoneNum08009525541
ReturnHeader/Filer/USAddress/AddressLine1Txt04103 Winder Hwy
ReturnHeader/Filer/USAddress/CityNm0Chestnut Mountain
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0221427684
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Suplee Clooney and Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0308 E Broad St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007090
ReturnHeader/PreparerPersonGrp/PhoneNum09087899300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT J BUTVILLA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-06T12:37:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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