Civic Intelligence

Denton Cemetery Association of Caroline County

990EZ • Fiscal year 2016 • EIN 52-0565676

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 22, 2017

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

75th percentile

0.00x

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

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.01x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Net Margin

66th percentile

23%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$6,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

72nd percentile

4.3%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

83rd percentile

39%

Faster revenue growth than 83% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$368,002

Up $15,082 (+4.3%) from 2015

Net Assets

Up

$367,078

Up $15,087 (+4.3%) from 2015

Liabilities

Down

$924

Down $5 (-0.5%) from 2015

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin66th percentile

Revenue

Up

$66,861

Up $18,855 (+39%) from 2015

Expenses

Down

$51,774

Down $669 (-1.3%) from 2015

Net Income

Up

$15,087

Up $19,524 (+440%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2016

Assets$368,002
Liabilities$924
Net Assets$367,078
Open 2016 Filing

Operations Trend

Revenue Growth83rd 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

2016

Revenue$66,861
Expenses$51,774
Net Income$15,087
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 22, 2017
Return Version
2016v3.0
Gross Receipts
$161,971
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 Pay89th 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
2017-09-22
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: 916. Description: Interest Income - Perpetual Care. Amount: 7,566. Total Included on Form 990-EZ, line 4: 8,482. Total to Form 990-EZ, line 14: 21,261.”

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

“Description: Perpetual Care Receipts. Amount: 1,250.”

Form 990-EZ, Part I, Line 14

“Description: Depreciation. Amount: 4,599. Description: Other Expenses. Amount: 16,662.”

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

“Description: Bank Service Charges. Amount: 40. Description: Business Licenses and Permits. Amount: 50. Description: Insurance. Amount: 565. Description: Office Expenses. Amount: 70. Description: Professional Fees. Amount: 7,361. Description: Payroll Taxes. Amount: 477. Description: GRAVE OPENINGS. Amount: 15,950. Total to Form 990-EZ, line 16: 24,513.”

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

“Description: Perpetual Care Trust Fund. Beg. of Year Amount: 182,565. End of Year Amount: 202,668. Description: Inventory of Lots. Beg. of Year Amount: 7,561. End of Year Amount: 7,541. Description: Wye Financial/LPL Investment Acct. Beg. of Year Amount: 0. End of Year Amount: 13,292. Description: Other Depreciable Assets. Beg. of Year Amount: 33,464. End of Year Amount: 28,865.”

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

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

Raw XML Appendix147 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/USAddress/CityNm0DENTON
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lester Branson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Randolph Moore
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
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IRS990EZ/PrimaryExemptPurposeTxt0Operation and maintenance of a community cemetery in Denton, Maryland.
IRS990EZ/ProgramServiceRevenueAmt025650
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest Income - PSB. Amount: 916. Description: Interest Income - Perpetual Care. Amount: 7,566. Total Included on Form 990-EZ, line 4: 8,482. Total to Form 990-EZ, line 14: 21,261.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Perpetual Care Receipts. Amount: 1,250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Depreciation. Amount: 4,599. Description: Other Expenses. Amount: 16,662.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Bank Service Charges. Amount: 40. Description: Business Licenses and Permits. Amount: 50. Description: Insurance. Amount: 565. Description: Office Expenses. Amount: 70. Description: Professional Fees. Amount: 7,361. Description: Payroll Taxes. Amount: 477. Description: GRAVE OPENINGS. Amount: 15,950. Total to Form 990-EZ, line 16: 24,513.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Perpetual Care Trust Fund. Beg. of Year Amount: 182,565. End of Year Amount: 202,668. Description: Inventory of Lots. Beg. of Year Amount: 7,561. End of Year Amount: 7,541. Description: Wye Financial/LPL Investment Acct. Beg. of Year Amount: 0. End of Year Amount: 13,292. Description: Other Depreciable Assets. Beg. of Year Amount: 33,464. End of Year Amount: 28,865.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: Payroll Liabilities. Beg. of Year Amount: 929. 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/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/FilingSecurityInformation/IPTm013:30:47
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021655
ReturnHeader/PreparerPersonGrp/PhoneNum04106731384
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy I Brandt CPA
ReturnHeader/ReturnTs02017-10-09T09:56:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$368,002
Liabilities
$924
Net assets
$367,078
Revenue
$66,861
Expenses
$51,774
Net income
$15,087
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