Civic Intelligence

Denton Cemetery Association of Caroline County

990EZ • Fiscal year 2015 • EIN 52-0565676

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 27, 2016

Organization ProfileN/A
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

76th percentile

0.00x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.02x

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

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Net Margin

30th percentile

-9.2%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$6,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Asset Growth

38th percentile

-1.2%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$352,920

Down $4,432 (-1.2%) from 2014

Net Assets

Down

$351,991

Down $4,437 (-1.2%) from 2014

Liabilities

Up

$929

Up $5 (+0.5%) from 2014

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin30th percentile

Revenue

Up

$48,006

Up $3,381 (+7.6%) from 2014

Expenses

Up

$52,443

Up $4,742 (+9.9%) from 2014

Net Income

Down

-$4,437

Down $1,361 (-44%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

2015

Assets$352,920
Liabilities$929
Net Assets$351,991
Open 2015 Filing

Operations Trend

Revenue Growth60th percentile

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

2015

Revenue$48,006
Expenses$52,443
Net Income-$4,437
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 27, 2016
Return Version
2015v2.1
Gross Receipts
$48,023
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
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penney SmithTreasurer-$6,000-$6,000
Lester BransonPresident-$0--
Randolph MooreVice President-$0--
Karen WegenerDirector-$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
Treasurer
Phone
4104792611
Signed
2016-09-27
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: 913. Description: Interest Income - Perpetual Care. Amount: 7,610. Total Included on Form 990-EZ, line 4: 8,523. Total to Form 990-EZ, line 14: 21,735.”

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

“Description: Perpetual Care Receipts. Amount: 1,100.”

Form 990-EZ, Part I, Line 14

“Description: Depreciation. Amount: 4,610. Description: Other Expenses. Amount: 17,125.”

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

“Description: Bank Service Charges. Amount: 40. Description: Business Licenses and Permits. Amount: 200. Description: Insurance. Amount: 565. Description: Office Expenses. Amount: 278. Description: Professional Fees. Amount: 7,430. Description: Payroll Taxes. Amount: 495. Description: GRAVE OPENINGS. Amount: 15,700. Total to Form 990-EZ, line 16: 24,708.”

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

“Description: Perpetual Care Trust Fund. Beg. of Year Amount: 179,285. End of Year Amount: 182,565. Description: Inventory of Lots. Beg. of Year Amount: 7,578. End of Year Amount: 7,561. Description: Other Depreciable Assets. Beg. of Year Amount: 38,074. End of Year Amount: 33,464.”

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

“Description: Payroll Liabilities. Beg. of Year Amount: 924. End of Year Amount: 929.”

Raw XML Appendix140 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum04104792611
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DENTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Randolph Moore
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd00
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Operation and maintenance of a community cemetery in Denton, Maryland.
IRS990EZ/ProgramServiceRevenueAmt029600
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATIONAL PROVIDES BURIAL SPACES AND MAINTAINS THE CEMETERY AND ITS RECORDS LOCATED IN DENTON, MARYLAND.
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest Income - PSB. Amount: 913. Description: Interest Income - Perpetual Care. Amount: 7,610. Total Included on Form 990-EZ, line 4: 8,523. Total to Form 990-EZ, line 14: 21,735.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Perpetual Care Receipts. Amount: 1,100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Depreciation. Amount: 4,610. Description: Other Expenses. Amount: 17,125.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Bank Service Charges. Amount: 40. Description: Business Licenses and Permits. Amount: 200. Description: Insurance. Amount: 565. Description: Office Expenses. Amount: 278. Description: Professional Fees. Amount: 7,430. Description: Payroll Taxes. Amount: 495. Description: GRAVE OPENINGS. Amount: 15,700. Total to Form 990-EZ, line 16: 24,708.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Perpetual Care Trust Fund. Beg. of Year Amount: 179,285. End of Year Amount: 182,565. Description: Inventory of Lots. Beg. of Year Amount: 7,578. End of Year Amount: 7,561. Description: Other Depreciable Assets. Beg. of Year Amount: 38,074. End of Year Amount: 33,464.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: Payroll Liabilities. Beg. of Year Amount: 924. End of Year Amount: 929.
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/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PENNEY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04104792611
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-27
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ReturnHeader/Filer/EIN0520565676
ReturnHeader/Filer/PhoneNum04104792611
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 369
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Preston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021655
ReturnHeader/PreparerPersonGrp/PhoneNum04106731384
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy I Brandt CPA
ReturnHeader/ReturnTs02016-10-14T08:44:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$352,920
Liabilities
$929
Net assets
$351,991
Revenue
$48,006
Expenses
$52,443
Net income
-$4,437
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