Civic Intelligence

Beth-El Cemetery Memorial Fund

EIN 46-3292752 • 501(c)13 • Homewood, AL

Profile

Maintain an historic cemetery in Hueytown Alabama in perpetuity.

3349 Independence Drive 100Homewood, AL 35209

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $10,000 (-100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $10,000 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $2,500 (-100%) from 2023

Expenses

Down

$10,000

Down $97,045 (-91%) from 2023

Net Income

Up

-$10,000

Up $94,545 (+90%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$150K$100K$50K$0Assets 2013: $6,703Liabilities 2013: $02013Assets 2014: $110,282Liabilities 2014: $02014Assets 2015: $106,227Net Assets 2015: $106,2272015Assets 2016: $101,931Net Assets 2016: $101,9312016Assets 2017: $118,104Net Assets 2017: $118,1042017Assets 2018: $134,392Net Assets 2018: $134,3922018Assets 2019: $131,835Net Assets 2019: $131,8352019Assets 2020: $128,161Net Assets 2020: $128,1612020Assets 2021: $120,662Net Assets 2021: $120,6622021Assets 2022: $114,545Net Assets 2022: $114,5452022Assets 2023: $10,000Net Assets 2023: $10,0002023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$200K$100K$0-$100K-$200KRevenue 2013: $7,578Expenses 2013: $875Net Income 2013: $6,7032013Revenue 2014: $1,150Expenses 2014: $239Net Income 2014: $9112014Revenue 2015: $1,304Expenses 2015: $5,358Net Income 2015: -$4,0542015Revenue 2016: $412Expenses 2016: $4,708Net Income 2016: -$4,2962016Revenue 2017: $21,625Expenses 2017: $5,452Net Income 2017: $16,1732017Revenue 2018: $21,074Expenses 2018: $4,786Net Income 2018: $16,2882018Revenue 2019: $4,478Expenses 2019: $7,035Net Income 2019: -$2,5572019Revenue 2020: $1,747Expenses 2020: $5,421Net Income 2020: -$3,6742020Revenue 2021: $1,145Expenses 2021: $8,644Net Income 2021: -$7,4992021Revenue 2022: $2,578Expenses 2022: $8,695Net Income 2022: -$6,1172022Revenue 2023: $2,500Expenses 2023: $107,045Net Income 2023: -$104,5452023Revenue 2024: $0Expenses 2024: $10,000Net Income 2024: -$10,0002024

Highlighted filing

2024

Revenue$0
Expenses$10,000
Net Income-$10,000
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$0
Expenses
$10,000
Net income
-$10,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.10$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.03$1.07$1.05
2022Detailed filing. Detailed filing data is available for this year.$1.15$1.15$0.03$0.09$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.21$1.21$0.01$0.09$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.02$0.05$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.32$1.32$0.04$0.07$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.34$1.34$0.21$0.05$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.18$1.18$0.22$0.05$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.02$1.02$0.00$0.05$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.06$1.06$0.01$0.05$0.04
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$0.01$0.00$0.01
2013Summary only. Only limited summary data is available for this year.$0.07$0.00$0.08$0.01$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Mission and Program Overview

Mission

Maintain an historic cemetery in Hueytown Alabama in perpetuity.

Program Services

DescriptionGrantsExpenses
Maintained Hueytown Historic Cemetery--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sallie DownsPresident-$0--
Harold KushnerDirector-$0--
Marshall RathmellTreasurer-$0--
Arthur GreenVice President-$0--
Ken LefkovitsDirector-$0--
Filing and Contact Details

Filer

Filer Name
Beth-El Cemetery Memorial Fund
EIN
46-3292752
Phone
2058798080
Address
3349 Independence Drive 100, Homewood, AL 35209

Signing Officer

Name
Sallie Downs
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Bruce Downs CPA
Address
3349 Independence Dr STE100, Homewood, AL 35209
Preparer
Bruce Downs
Phone
2058798080
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: Grafman Endowment Fund | Cash Amount Given: $10000 | Date of Gift: 20240101”

Raw XML Appendix112 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/PersonNm0Bruce Downs
IRS990EZ/BooksInCareOfDetail/PhoneNum02058798080
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03349 Independence Drive Ste 100
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Homewood
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd035209
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010000
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10000
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010000
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt010000
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010000
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010000
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Sallie Downs
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Harold Kushner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Marshall Rathmell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Arthur Green
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Ken Lefkovits
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Maintain an historic cemetery in Hueytown Alabama in perpetuity.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Maintained Hueytown Historic Cemetery
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt010000
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Donee's Name: Grafman Endowment Fund | Cash Amount Given: $10000 | Date of Gift: 20240101
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sallie Downs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Beth-El Cemetery Memorial Fund
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0463292752
ReturnHeader/Filer/PhoneNum02058798080
ReturnHeader/Filer/USAddress/AddressLine1Txt03349 Independence Drive 100
ReturnHeader/Filer/USAddress/CityNm0Homewood
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035209
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631239993
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bruce Downs CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03349 Independence Dr STE100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Homewood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035209
ReturnHeader/PreparerPersonGrp/PhoneNum02058798080
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bruce Downs
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T11:30:38-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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