Civic Intelligence

Denton Cemetery Association of Caroline County

990EZ • Fiscal year 2014 • EIN 52-0565676

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 12, 2015

PO Box 384Denton, MD 21629

(410) 479-2611

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.00x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.02x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

32nd percentile

-6.9%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

88th percentile

$6,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

33rd percentile

-0.9%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

1.8%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$357,352

Down $3,085 (-0.9%) from 2013

Net Assets

Down

$356,428

Down $3,076 (-0.9%) from 2013

Liabilities

Down

$924

Down $9 (-1.0%) from 2013

Revenue

Up

$44,625

Up $800 (+1.8%) from 2013

Expenses

Up

$47,701

Up $2,087 (+4.6%) from 2013

Net Income

Down

-$3,076

Down $1,287 (-72%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $359,343Liabilities 2011: $3392011Assets 2012: $365,799Liabilities 2012: $2002012Assets 2013: $360,437Liabilities 2013: $933Net Assets 2013: $359,5042013Assets 2014: $357,352Liabilities 2014: $924Net Assets 2014: $356,4282014Assets 2015: $352,920Liabilities 2015: $929Net Assets 2015: $351,9912015Assets 2016: $368,002Liabilities 2016: $924Net Assets 2016: $367,0782016Assets 2017: $358,243Liabilities 2017: $924Net Assets 2017: $357,3192017Assets 2018: $360,672Liabilities 2018: $924Net Assets 2018: $359,7482018Assets 2019: $369,207Liabilities 2019: $924Net Assets 2019: $368,2832019Assets 2020: $365,189Liabilities 2020: $924Net Assets 2020: $364,2652020Assets 2021: $377,387Liabilities 2021: $953Net Assets 2021: $376,4342021Assets 2022: $394,242Liabilities 2022: $933Net Assets 2022: $393,3092022Assets 2023: $404,439Liabilities 2023: $932Net Assets 2023: $403,5072023Assets 2024: $388,524Liabilities 2024: $1,423Net Assets 2024: $387,1012024

Highlighted filing

2014

Assets$357,352
Liabilities$924
Net Assets$356,428

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2011: $27,568Expenses 2011: $25,690Net Income 2011: $1,8782011Revenue 2012: $34,716Expenses 2012: $28,121Net Income 2012: $6,5952012Revenue 2013: $43,825Expenses 2013: $45,614Net Income 2013: -$1,7892013Revenue 2014: $44,625Expenses 2014: $47,701Net Income 2014: -$3,0762014Revenue 2015: $48,006Expenses 2015: $52,443Net Income 2015: -$4,4372015Revenue 2016: $66,861Expenses 2016: $51,774Net Income 2016: $15,0872016Revenue 2017: $45,165Expenses 2017: $54,924Net Income 2017: -$9,7592017Revenue 2018: $42,041Expenses 2018: $39,612Net Income 2018: $2,4292018Revenue 2019: $49,476Expenses 2019: $40,941Net Income 2019: $8,5352019Revenue 2020: $40,762Expenses 2020: $44,780Net Income 2020: -$4,0182020Revenue 2021: $54,891Expenses 2021: $42,722Net Income 2021: $12,1692021Revenue 2022: $54,503Expenses 2022: $37,628Net Income 2022: $16,8752022Revenue 2023: $51,411Expenses 2023: $41,213Net Income 2023: $10,1982023Revenue 2024: $38,153Expenses 2024: $54,559Net Income 2024: -$16,4062024

Highlighted filing

2014

Revenue$44,625
Expenses$47,701
Net Income-$3,076
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 12, 2015
Return Version
2014v5.0
Gross Receipts
$44,648
Mission and Program Overview

Mission

Operation and maintenance of a community cemetery in Denton, Maryland.

Program Services

DescriptionGrantsExpenses
ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PENNEY SMITHTreasurer-$6,000-$6,000
LESTER BRANSONPresident-$0--
RANDOLPH MOOREVice President-$0--
CHARLES MOOREDirector-$0--
WALTER PALMERDirector-$0--
WILLIAM GREENLYDirector-$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
Secretary/treasurer
Phone
4104792611
Signed
2015-06-12
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 - pnc bank. Amount: 7,595. Description: interest income - psb. Amount: 2,085. Total included on form 990-ez, line 4: 9,680. Total to form 990-ez, line 14: 21,676.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: miscellaneous. Amount: 318. Description: perpetual care receipts. Amount: 1,550. Total to form 990-ez, line 8: 1,868.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 4,176. Description: other expenses. Amount: 17,500.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: bank service charges. Amount: 50. Description: business licenses and permits. Amount: 50. Description: insurance. Amount: 515. Description: office expenses. Amount: 113. Description: professional fees. Amount: 2,700. Description: payroll taxes. Amount: 477. Description: grave openings. Amount: 15,168. Description: penalties - payroll taxes. Amount: 952. Total to form 990-ez, line 16: 20,025.

Form 990-ez, Part II, Line 24 - Other Assets

Description: perpetual care trust fund. Beg. Of year amount: 172,663. End of year amount: 179,285. Description: inventory of lots. Beg. Of year amount: 7,601. End of year amount: 7,578. Description: other depreciable assets. Beg. Of year amount: 35,000. End of year amount: 38,074.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: payroll liabilities. Beg. Of year amount: 933. End of year amount: 924.

Raw XML Appendix139 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/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PENNEY SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum04104792611
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 384
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DENTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021629
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0138450
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-3076
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt06723
IRS990EZ/LandAndBuildingsGrp/EOYAmt06723
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0359504
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0356428
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0359504
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0356428
IRS990EZ/OccupancyRentUtltsAndMaintAmt021676
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LESTER BRANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RANDOLPH MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PENNEY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHARLES MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WALTER PALMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILLIAM GREENLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt020025
IRS990EZ/OtherRevenueTotalAmt01868
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OPERATION AND MAINTENANCE OF A COMMUNITY CEMETERY IN DENTON, MARYLAND.
IRS990EZ/ProgramServiceRevenueAmt021700
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SaleOfAssetsGrossAmt011400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0933
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0924
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt047701
IRS990EZ/TotalRevenueAmt044625
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME - PNC BANK. AMOUNT: 7,595. DESCRIPTION: INTEREST INCOME - PSB. AMOUNT: 2,085. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 9,680. TOTAL TO FORM 990-EZ, LINE 14: 21,676.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MISCELLANEOUS. AMOUNT: 318. DESCRIPTION: PERPETUAL CARE RECEIPTS. AMOUNT: 1,550. TOTAL TO FORM 990-EZ, LINE 8: 1,868.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DEPRECIATION. AMOUNT: 4,176. DESCRIPTION: OTHER EXPENSES. AMOUNT: 17,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 50. DESCRIPTION: BUSINESS LICENSES AND PERMITS. AMOUNT: 50. DESCRIPTION: INSURANCE. AMOUNT: 515. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 113. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 2,700. DESCRIPTION: PAYROLL TAXES. AMOUNT: 477. DESCRIPTION: GRAVE OPENINGS. AMOUNT: 15,168. DESCRIPTION: PENALTIES - PAYROLL TAXES. AMOUNT: 952. TOTAL TO FORM 990-EZ, LINE 16: 20,025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: PERPETUAL CARE TRUST FUND. BEG. OF YEAR AMOUNT: 172,663. END OF YEAR AMOUNT: 179,285. DESCRIPTION: INVENTORY OF LOTS. BEG. OF YEAR AMOUNT: 7,601. END OF YEAR AMOUNT: 7,578. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 35,000. END OF YEAR AMOUNT: 38,074.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 933. END OF YEAR AMOUNT: 924.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PENNEY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04104792611
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DENTON CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0DENT
ReturnHeader/Filer/EIN0520565676
ReturnHeader/Filer/PhoneNum04104792611
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 384
ReturnHeader/Filer/USAddress/CityNm0DENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021629
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263654652
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING STRATEGIES GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 369
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021655
ReturnHeader/PreparerPersonGrp/PhoneNum04106731384
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY I BRANDT CPA
ReturnHeader/ReturnTs02015-06-15T12:34:09-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.01$3.87$0.38$0.55$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.04$0.01$4.04$0.51$0.41$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.94$0.01$3.93$0.55$0.38$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.77$0.01$3.76$0.55$0.43$0.12
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.01$3.64$0.41$0.45$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.69$0.01$3.68$0.49$0.41$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.61$0.01$3.60$0.42$0.40$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.58$0.01$3.57$0.45$0.55$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.01$3.67$0.67$0.52$0.15
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.01$3.52$0.48$0.52$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.57$0.01$3.56$0.45$0.48$0.03
2013Detailed filing. Detailed filing data is available for this year.$3.60$0.01$3.60$0.44$0.46$0.02
2012Summary only. Only limited summary data is available for this year.$3.66$0.00$0.35$0.28$0.07
2011Summary only. Only limited summary data is available for this year.$3.59$0.00$0.28$0.26$0.02