Civic Intelligence

Warrenton Cemetery Association Inc.

EIN 47-1706104 • 501(c)13 • Guntersville, AL

Pub. 78 Eligible990-N CoverageNTEE Y50

Profile

To provide a well maintained final place of rest and to preserve the heritage of the cemetary.

1116 O Brig AvenueGuntersville, AL 35976
Siviq Scores

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

Liabilities / Assets

69th percentile

0.00x

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

NTEE Y • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.00x

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

NTEE Y • <$500k nonprofits • Source year 2024

Net Margin

91st percentile

94%

Higher net margin than 91% of similar nonprofits.

NTEE Y50 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

NTEE Y50 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

$108,187

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$108,187

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue70th percentileNet Margin91st percentile

Revenue

$102,560

No earlier filing loaded for comparison.

Expenses

$6,168

No earlier filing loaded for comparison.

Net Income

$96,392

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2024: $108,187Liabilities 2024: $0Net Assets 2024: $108,1872024

Highlighted filing

2024

Assets$108,187
Liabilities$0
Net Assets$108,187
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $102,560Expenses 2024: $6,168Net Income 2024: $96,3922024

Highlighted filing

2024

Revenue$102,560
Expenses$6,168
Net Income$96,392
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$108,187
Liabilities
$0
Net assets
$108,187
Revenue
$102,560
Expenses
$6,168
Net income
$96,392
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$1.03$0.06$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 17, 2025
Return Version
2024v5.0
Gross Receipts
$105,560
Mission and Program Overview

Mission

To provide a well maintained final place of rest and to preserve the heritage of the cemetary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$100,000-
Cash and Non-Interest-Bearing Accounts$11,795$8,187▼ $3,608
Total Assets$11,795$108,187▲ $96,392
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,795$108,187▲ $96,392
Total Net Assets Fund Balance$11,795$108,187▲ $96,392
Total Liabilities and Net Assets / Fund Balance$11,795$108,187▲ $96,392
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Brenda MayMember
Charlie LarsonMember
Jack BoothMember
Julian SparksMember
Lenora SwordsMember
Revenue and Support

Revenue Composition

Contributions and Grants
$5,553
Program Service Revenue
$0
Investment Income
$97,007
Other Revenue
$0
All Other Contributions
$5,553
Change in Net Assets
$96,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,168
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$5,617--$5,617
Fees for Services Legal-$415-$415
Office Expenses$136--$136
Total Functional Expenses$5,753$415$0$6,168
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 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, Page 6, Part VI, Line 11B

“Form 990 is available for all board members to review.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public by request.”

Filing and Contact Details

Filer

Filer Name
Warrenton Cemetery Association Inc
EIN
47-1706104
Phone
2565729924
Address
1116 O BRIG AVENUE, GUNTERSVILLE, AL 35976

Signing Officer

Name
Julian Sparks
Title
Member
Phone
2565729924
Signed
2025-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julian Sparks
Formed
2014
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Dollar & Watson LLC
Address
PO BOX 143, GUNTERSVILLE, AL 35976
Preparer
Leigh Dollar
Phone
2565821266
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“BURIAL ASSOCIATION”

Form 990, Part IX, Line 11G

“Labor & materials 4,950 0 0 property tax 112 0 0 street light 88 0 0 supplies 467 0 0 total 5,617 0 0”

Raw XML Appendix234 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
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IRS990/GainOrLossGrp/SecuritiesAmt097000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0100000
IRS990/GrossReceiptsAmt0105560
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum02565729924
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ReturnHeader/ReturnTs02025-03-17T12:48:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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