Civic Intelligence

Scotland Cemetery Inc

EIN 46-0344954 • 501(c)13 • Frederick, SD

Profile

Cemetery

39362 109th StFrederick, SD 57441
Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

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

Liabilities / Revenue

77th percentile

0.00x

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

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

Net Margin

88th percentile

74%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

6.2%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$106,543

Up $6,030 (+6.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$106,543

Up $6,030 (+6.0%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin88th percentile

Revenue

Down

$7,667

Down $278 (-3.5%) from 2023

Expenses

Down

$1,637

Down $441 (-21%) from 2023

Net Income

Up

$6,030

Up $163 (+2.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$150K$100K$50K$0Assets 2011: $31,092Liabilities 2011: $02011Assets 2012: $31,433Liabilities 2012: $02012Assets 2013: $34,005Liabilities 2013: $02013Assets 2014: $34,107Liabilities 2014: $02014Assets 2015: $35,504Liabilities 2015: $02015Assets 2016: $37,502Liabilities 2016: $02016Assets 2017: $41,086Liabilities 2017: $02017Assets 2018: $44,422Liabilities 2018: $02018Assets 2019: $57,317Liabilities 2019: $02019Assets 2020: $91,052Liabilities 2020: $02020Assets 2021: $91,854Liabilities 2021: $0Net Assets 2021: $91,8542021Assets 2022: $94,646Liabilities 2022: $0Net Assets 2022: $94,6462022Assets 2023: $100,513Liabilities 2023: $0Net Assets 2023: $100,5132023Assets 2024: $106,543Liabilities 2024: $0Net Assets 2024: $106,5432024

Highlighted filing

2024

Assets$106,543
Liabilities$0
Net Assets$106,543
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$40K$30K$20K$10K$0Revenue 2011: $1,318Expenses 2011: $1,035Net Income 2011: $2832011Revenue 2012: $1,594Expenses 2012: $1,232Net Income 2012: $3622012Revenue 2013: $3,652Expenses 2013: $1,080Net Income 2013: $2,5722013Revenue 2014: $1,186Expenses 2014: $1,084Net Income 2014: $1022014Revenue 2015: $2,731Expenses 2015: $1,334Net Income 2015: $1,3972015Revenue 2016: $3,332Expenses 2016: $1,334Net Income 2016: $1,9982016Revenue 2017: $5,027Expenses 2017: $1,443Net Income 2017: $3,5842017Revenue 2018: $4,712Expenses 2018: $1,375Net Income 2018: $3,3372018Revenue 2019: $14,696Expenses 2019: $1,801Net Income 2019: $12,8952019Revenue 2020: $35,234Expenses 2020: $1,500Net Income 2020: $33,7342020Revenue 2021: $2,341Expenses 2021: $1,540Net Income 2021: $8012021Revenue 2022: $6,200Expenses 2022: $3,408Net Income 2022: $2,7922022Revenue 2023: $7,945Expenses 2023: $2,078Net Income 2023: $5,8672023Revenue 2024: $7,667Expenses 2024: $1,637Net Income 2024: $6,0302024

Highlighted filing

2024

Revenue$7,667
Expenses$1,637
Net Income$6,030
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$106,543
Liabilities
$0
Net assets
$106,543
Revenue
$7,667
Expenses
$1,637
Net income
$6,030
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.08$0.02$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.08$0.02$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.06$0.03$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.02$0.02$0.01
2020Summary only. Only limited summary data is available for this year.$0.91$0.00$0.35$0.02$0.34
2019Summary only. Only limited summary data is available for this year.$0.57$0.00$0.15$0.02$0.13
2018Summary only. Only limited summary data is available for this year.$0.44$0.00$0.05$0.01$0.03
2017Summary only. Only limited summary data is available for this year.$0.41$0.00$0.05$0.01$0.04
2016Summary only. Only limited summary data is available for this year.$0.38$0.00$0.03$0.01$0.02
2015Summary only. Only limited summary data is available for this year.$0.36$0.00$0.03$0.01$0.01
2014Summary only. Only limited summary data is available for this year.$0.34$0.00$0.01$0.01$0.00
2013Summary only. Only limited summary data is available for this year.$0.34$0.00$0.04$0.01$0.03
2012Summary only. Only limited summary data is available for this year.$0.31$0.00$0.02$0.01$0.00
2011Summary only. Only limited summary data is available for this year.$0.31$0.00$0.01$0.01$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 13, 2025
Return Version
2024v5.0
Gross Receipts
$7,667
Mission and Program Overview

Mission

Cemetery

Program Services

DescriptionGrantsExpenses
Burials of deceased in lots owned by families.--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott FellerPresident-$0--
Denice AchenSecretary-$0--
Jolene TownsendTreasurer-$0--
Lathe RagelsBoard Member-$0--
Zachary TownsendVice President-$0--
Filing and Contact Details

Filer

Filer Name
Scotland Cemetery Inc
EIN
46-0344954
Phone
6053803940
Address
39362 109th St, Frederick, SD 57441

Signing Officer

Name
Denice Achen
Title
Secretary
Phone
6053803940
Signed
2025-04-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Form 990-EZ, Part 1, Line 16 - Safe Deposit Box $40”

Raw XML Appendix124 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Denice Achen
IRS990EZ/BooksInCareOfDetail/PhoneNum06053803940
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt039362 109th St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Frederick
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100513
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0106543
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt04405
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt06030
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01500
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0100513
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0106543
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt07667
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03262
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0100513
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0106543
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0100513
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0106543
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Scott Feller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Denice Achen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jolene Townsend
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Lathe Ragels
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Zachary Townsend
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt040
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Cemetery
IRS990EZ/PrintingPublicationsPostageAmt097
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Burials of deceased in lots owned by families.
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SD
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt01637
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt07667
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990-EZ, Part 1, Line 16 - Safe Deposit Box $40
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Denice Achen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum06053803940
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCOTLAND CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0SCOT
ReturnHeader/Filer/EIN0460344954
ReturnHeader/Filer/PhoneNum06053803940
ReturnHeader/Filer/USAddress/AddressLine1Txt039362 109th St
ReturnHeader/Filer/USAddress/CityNm0Frederick
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-04-13T20:26:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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