Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Denton Cemetery Association
EIN 52-0565676 • 501(c)13 • Denton, MD
Profile
Operation and maintenance of a community cemetery in denton, maryland.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 15.7% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Balance Sheet
Assets
Down$388,524
Down $15,915 (-3.9%) from 2023
Liabilities
Up$1,423
Up $491 (+53%) from 2023
Net Assets
Down$387,101
Down $16,406 (-4.1%) from 2023
Revenue
Down$38,153
Down $13,258 (-26%) from 2023
Expenses
Up$54,559
Up $13,346 (+32%) from 2023
Net Income
Down-$16,406
Down $26,604 (-261%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $388,524
- Liabilities
- $1,423
- Net assets
- $387,101
- Revenue
- $38,153
- Expenses
- $54,559
- Net income
- -$16,406
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $41,660
Mission and Program Overview
Mission
Operation and maintenance of a community cemetery in Denton, Maryland.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PENNEY SMITH | Treasurer | - | $6,000 | - | $6,000 |
| LESTER BRANSON | President | - | $0 | - | - |
| RANDOLPH MOORE | Vice President | - | $0 | - | - |
| KAREN WEGENER | Director | - | $0 | - | - |
| WALTER PALMER | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Denton Cemetery Association
- EIN
- 52-0565676
- Phone
- 4104792611
- Address
- PO BOX 384, DENTON, MD 21629
Signing Officer
- Name
- Penney Smith
- Title
- Treasurer
- Phone
- 4104792611
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Accounting Strategies Group LLC
- Address
- PO BOX 369, PRESTON, MD 21655
- Preparer
- Amy I Brandt CPA
- Phone
- 4106731384
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income - psb. Amount: 1,286. Description: interest income - perpetual care. Amount: 9,399. Total included on form 990-ez, line 4: 10,685. Total to form 990-ez, line 14: 37,933.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: perpetual care receipts. Amount: 1,300.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 1,684. Description: other expenses. Amount: 36,249.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: bank service charges. Amount: 94. Description: insurance. Amount: 537. Description: professional fees. Amount: 5,522. Description: payroll taxes. Amount: 518. Description: grave openings. Amount: 3,955. Total to form 990-ez, line 16: 10,626.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: perpetual care trust fund. Beg. Of year amount: 239,245. End of year amount: 230,268. Description: inventory of lots. Beg. Of year amount: 7,362. End of year amount: 7,341. Description: other depreciable assets. Beg. Of year amount: 13,839. End of year amount: 26,068.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: payroll liabilities. Beg. Of year amount: 932. End of year amount: 1,423.”
Raw XML Appendix135 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PENNEY SMITH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4104792611 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 384 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DENTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21629 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 137270 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 118124 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 3507 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16406 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 404439 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 388524 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 8193 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41660 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 10685 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 6723 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 6723 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 403507 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 387101 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 403507 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 387101 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 37933 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 6000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LESTER BRANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RANDOLPH MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PENNEY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KAREN WEGENER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WALTER PALMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 260446 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 263677 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10626 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1300 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATION AND MAINTENANCE OF A COMMUNITY CEMETERY IN DENTON, MARYLAND. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 17975 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6000 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 11700 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 932 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1423 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 54559 |
| IRS990EZ/TotalRevenueAmt | 0 | 38153 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME - PSB. AMOUNT: 1,286. DESCRIPTION: INTEREST INCOME - PERPETUAL CARE. AMOUNT: 9,399. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 10,685. TOTAL TO FORM 990-EZ, LINE 14: 37,933. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PERPETUAL CARE RECEIPTS. AMOUNT: 1,300. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 1,684. DESCRIPTION: OTHER EXPENSES. AMOUNT: 36,249. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 94. DESCRIPTION: INSURANCE. AMOUNT: 537. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 5,522. DESCRIPTION: PAYROLL TAXES. AMOUNT: 518. DESCRIPTION: GRAVE OPENINGS. AMOUNT: 3,955. TOTAL TO FORM 990-EZ, LINE 16: 10,626. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PERPETUAL CARE TRUST FUND. BEG. OF YEAR AMOUNT: 239,245. END OF YEAR AMOUNT: 230,268. DESCRIPTION: INVENTORY OF LOTS. BEG. OF YEAR AMOUNT: 7,362. END OF YEAR AMOUNT: 7,341. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 13,839. END OF YEAR AMOUNT: 26,068. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 932. END OF YEAR AMOUNT: 1,423. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PENNEY SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4104792611 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DENTON CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DENT |
| ReturnHeader/Filer/EIN | 0 | 520565676 |
| ReturnHeader/Filer/PhoneNum | 0 | 4104792611 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 384 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DENTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21629 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263654652 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTING STRATEGIES GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 369 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PRESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21655 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4106731384 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY I BRANDT CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T08:05:17-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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