Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
990EZ • Fiscal year 2014 • EIN 52-0565676
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 13.4% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
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
Operation and maintenance of a community cemetery in Denton, Maryland.
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND. | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PENNEY SMITH | Treasurer | - | $6,000 | - | $6,000 |
| LESTER BRANSON | President | - | $0 | - | - |
| RANDOLPH MOORE | Vice President | - | $0 | - | - |
| CHARLES MOORE | Director | - | $0 | - | - |
| WALTER PALMER | Director | - | $0 | - | - |
| WILLIAM GREENLY | Director | - | $0 | - | - |
“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.”
“Description: miscellaneous. Amount: 318. Description: perpetual care receipts. Amount: 1,550. Total to form 990-ez, line 8: 1,868.”
“Description: depreciation. Amount: 4,176. Description: other expenses. Amount: 17,500.”
“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.”
“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.”
“Description: payroll liabilities. Beg. Of year amount: 933. End of year amount: 924.”
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 | 138450 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 125692 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 23 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3076 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 360437 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 357352 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 11377 |
| IRS990EZ/GrossReceiptsAmt | 0 | 44648 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9680 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 6723 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 6723 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 359504 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 356428 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 359504 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 356428 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21676 |
| 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/AverageHrsPerWkDevotedToPosRt | 5 | 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/CompensationAmt | 5 | 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/EmployeeBenefitProgramAmt | 5 | 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/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LESTER BRANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RANDOLPH MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PENNEY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHARLES MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WALTER PALMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | WILLIAM GREENLY |
| 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/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 215264 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 224937 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20025 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1868 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATION AND MAINTENANCE OF A COMMUNITY CEMETERY IN DENTON, MARYLAND. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 21700 |
| 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 | 11400 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 933 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 924 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 47701 |
| IRS990EZ/TotalRevenueAmt | 0 | 44625 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: MISCELLANEOUS. AMOUNT: 318. DESCRIPTION: PERPETUAL CARE RECEIPTS. AMOUNT: 1,550. TOTAL TO FORM 990-EZ, LINE 8: 1,868. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 4,176. DESCRIPTION: OTHER EXPENSES. AMOUNT: 17,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 933. END OF YEAR AMOUNT: 924. |
| 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 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PENNEY SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4104792611 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-06-12 |
| 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/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 | 2015-06-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY I BRANDT CPA |
| ReturnHeader/ReturnTs | 0 | 2015-06-15T12:34:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.