Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Denton Cemetery Association of Caroline County
990EZ • Fiscal year 2023 • EIN 52-0565676
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Balance Sheet
Assets
Up$404,439
Up $10,197 (+2.6%) from 2022
Net Assets
Up$403,507
Up $10,198 (+2.6%) from 2022
Liabilities
Down$932
Down $1 (-0.1%) from 2022
Revenue And Expenses
Revenue
Down$51,411
Down $3,092 (-5.7%) from 2022
Expenses
Up$41,213
Up $3,585 (+9.5%) from 2022
Net Income
Down$10,198
Down $6,677 (-40%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 11, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $51,439
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
- 2024-11-11
- 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: 239. Description: interest income - perpetual care. Amount: 8,526. Total included on form 990-ez, line 4: 8,765. Total to form 990-ez, line 14: 25,472.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: perpetual care receipts. Amount: 1,750. Description: miscellaneous income. Amount: 1,184. Total to form 990-ez, line 8: 2,934.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 1,276. Description: other expenses. Amount: 24,196.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: bank service charges. Amount: 72. Description: insurance. Amount: 515. Description: office expenses. Amount: 200. Description: professional fees. Amount: 5,042. Description: payroll taxes. Amount: 518. Description: grave openings. Amount: 3,394. Total to form 990-ez, line 16: 9,741.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: perpetual care trust fund. Beg. Of year amount: 225,667. End of year amount: 239,245. Description: inventory of lots. Beg. Of year amount: 7,390. End of year amount: 7,362. Description: wye financial/lpl investment acct. Beg. Of year amount: 13,330. End of year amount: 0. Description: other depreciable assets. Beg. Of year amount: 9,915. End of year amount: 13,839.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: payroll liabilities. Beg. Of year amount: 933. End of year amount: 932.”
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 | 131217 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 137270 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 28 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 10198 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 394242 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 404439 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 27502 |
| IRS990EZ/GrossReceiptsAmt | 0 | 51439 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8765 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 6723 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 6723 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 393309 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 403507 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 393309 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 403507 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 25472 |
| 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 | 256302 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 260446 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 9741 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2934 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATION AND MAINTENANCE OF A COMMUNITY CEMETERY IN DENTON, MARYLAND. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 12210 |
| 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 | 27530 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 933 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 932 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 41213 |
| IRS990EZ/TotalRevenueAmt | 0 | 51411 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME - PSB. AMOUNT: 239. DESCRIPTION: INTEREST INCOME - PERPETUAL CARE. AMOUNT: 8,526. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 8,765. TOTAL TO FORM 990-EZ, LINE 14: 25,472. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PERPETUAL CARE RECEIPTS. AMOUNT: 1,750. DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 1,184. TOTAL TO FORM 990-EZ, LINE 8: 2,934. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 1,276. DESCRIPTION: OTHER EXPENSES. AMOUNT: 24,196. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 72. DESCRIPTION: INSURANCE. AMOUNT: 515. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 200. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 5,042. DESCRIPTION: PAYROLL TAXES. AMOUNT: 518. DESCRIPTION: GRAVE OPENINGS. AMOUNT: 3,394. TOTAL TO FORM 990-EZ, LINE 16: 9,741. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PERPETUAL CARE TRUST FUND. BEG. OF YEAR AMOUNT: 225,667. END OF YEAR AMOUNT: 239,245. DESCRIPTION: INVENTORY OF LOTS. BEG. OF YEAR AMOUNT: 7,390. END OF YEAR AMOUNT: 7,362. DESCRIPTION: WYE FINANCIAL/LPL INVESTMENT ACCT. BEG. OF YEAR AMOUNT: 13,330. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 9,915. END OF YEAR AMOUNT: 13,839. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 933. END OF YEAR AMOUNT: 932. |
| 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 | 2024-10-15 13:58:12Z |
| 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 | 2024-11-11 |
| 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 | 0 |
| 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 | 2024-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY I BRANDT CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-13T07:57:44-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $404,439
- Liabilities
- $932
- Net assets
- $403,507
- Revenue
- $51,411
- Expenses
- $41,213
- Net income
- $10,198