Civic Intelligence

Sumter Cemetery Association

EIN 57-0279510 • 501(c)13 • Sumter, SC

Profile

To provide affordable burials and perpetual care of cemetery properties

P O Box 241Sumter, SC 29151-0241

sumtercemetery.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.04x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.26x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

14%

Higher net margin than 38% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

2.9%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-31%

Faster revenue growth than 10% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$1,188,137

Up $33,593 (+2.9%) from 2023

Liabilities

Up

$51,473

Up $5,890 (+13%) from 2023

Net Assets

Up

$1,136,664

Up $27,703 (+2.5%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin38th percentile

Revenue

Down

$201,273

Down $89,777 (-31%) from 2023

Expenses

Down

$173,570

Down $41,093 (-19%) from 2023

Net Income

Down

$27,703

Down $48,684 (-64%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $935,903Liabilities 2011: $5,153Net Assets 2011: $930,7502011Assets 2012: $952,447Liabilities 2012: $4,582Net Assets 2012: $947,8652012Assets 2013: $991,735Liabilities 2013: $14,190Net Assets 2013: $977,5452013Assets 2014: $1,042,524Liabilities 2014: $15,482Net Assets 2014: $1,027,0422014Assets 2015: $1,029,309Liabilities 2015: $30,033Net Assets 2015: $999,2762015Assets 2016: $1,001,459Liabilities 2016: $27,637Net Assets 2016: $973,8222016Assets 2017: $1,010,956Liabilities 2017: $22,872Net Assets 2017: $988,0842017Assets 2018: $1,026,356Liabilities 2018: $20,459Net Assets 2018: $1,005,8972018Assets 2019: $1,059,203Liabilities 2019: $20,365Net Assets 2019: $1,038,8382019Assets 2020: $1,054,760Liabilities 2020: $23,022Net Assets 2020: $1,031,7382020Assets 2021: $1,085,395Liabilities 2021: $67,343Net Assets 2021: $1,018,0522021Assets 2022: $1,095,574Liabilities 2022: $64,479Net Assets 2022: $1,031,0952022Assets 2023: $1,154,544Liabilities 2023: $45,583Net Assets 2023: $1,108,9612023Assets 2024: $1,188,137Liabilities 2024: $51,473Net Assets 2024: $1,136,6642024

Highlighted filing

2024

Assets$1,188,137
Liabilities$51,473
Net Assets$1,136,664
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $168,511Expenses 2011: $151,068Net Income 2011: $17,4432011Revenue 2012: $166,004Expenses 2012: $145,482Net Income 2012: $20,5222012Revenue 2013: $183,232Expenses 2013: $153,552Net Income 2013: $29,6802013Revenue 2014: $219,275Expenses 2014: $169,777Net Income 2014: $49,4982014Revenue 2015: $166,105Expenses 2015: $193,871Net Income 2015: -$27,7662015Revenue 2016: $160,928Expenses 2016: $186,383Net Income 2016: -$25,4552016Revenue 2017: $181,600Expenses 2017: $178,570Net Income 2017: $3,0302017Revenue 2018: $183,569Expenses 2018: $165,756Net Income 2018: $17,8132018Revenue 2019: $179,314Expenses 2019: $146,374Net Income 2019: $32,9402019Revenue 2020: $155,134Expenses 2020: $162,232Net Income 2020: -$7,0982020Revenue 2021: $225,069Expenses 2021: $222,604Net Income 2021: $2,4652021Revenue 2022: $201,388Expenses 2022: $204,497Net Income 2022: -$3,1092022Revenue 2023: $291,050Expenses 2023: $214,663Net Income 2023: $76,3872023Revenue 2024: $201,273Expenses 2024: $173,570Net Income 2024: $27,7032024

Highlighted filing

2024

Revenue$201,273
Expenses$173,570
Net Income$27,703
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,188,137
Liabilities
$51,473
Net assets
$1,136,664
Revenue
$201,273
Expenses
$173,570
Net income
$27,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.05$1.14$0.20$0.17$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.05$1.11$0.29$0.21$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.06$1.03$0.20$0.20$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.07$1.02$0.23$0.22$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.02$1.03$0.16$0.16$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.02$1.04$0.18$0.15$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.02$1.01$0.18$0.17$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$0.18$0.18$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.03$0.97$0.16$0.19$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.03$1.00$0.17$0.19$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.03$0.22$0.17$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.18$0.15$0.03
2012Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.17$0.15$0.02
2011Summary only. Only limited summary data is available for this year.$0.94$0.01$0.93$0.17$0.15$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.0
Gross Receipts
$201,273
Mission and Program Overview

Mission

To provide affordable burials and perpetual care of cemetery properties

Affordable burials and perpetual care

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,006,474$1,013,118▲ $6,644
Land, Buildings, and Equipment, Net$47,177$79,728▲ $32,551
Savings and Temporary Cash Investments$53,850$43,411▼ $10,439
Accounts Receivable$30,920$28,030▼ $2,890
Cash and Non-Interest-Bearing Accounts$15,807$14,630▼ $1,177
Prepaid Expenses and Deferred Charges$316--
Total Assets$1,154,544$1,188,137▲ $33,593
Other Assets Total-$9,220-
Liabilities
Other Liabilities$26,308$36,314▲ $10,006
Mortgage Notes Payable Secured by Investment Property$19,275$15,159▼ $4,116
Total Liabilities$45,583$51,473▲ $5,890
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,006,474$1,013,118▲ $6,644
Net Assets Without Donor Restrictions$102,487$123,546▲ $21,059
Total Net Assets Fund Balance$1,108,961$1,136,664▲ $27,703
Total Liabilities and Net Assets / Fund Balance$1,154,544$1,188,137▲ $33,593

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,315-$3,315
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Diana RoofPresident
Alan ThurmondBoard Member
Elizabeth BrittonBoard Member
Jack OsteenBoard Member
Logan IngramBoard Member
Jackie OlsenSecretary
Scott WilliamsTreasurer
Gene WestonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000
Program Service Revenue
$148,034
Investment Income
$48,965
Other Revenue
$274
All Other Contributions
$4,000
Change in Net Assets
$27,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,736
Salaries, Compensation, and Employee Benefits$62,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,186$12,062-$48,248
Occupancy$17,359$1,929-$19,288
All Other Expenses$11,518--$11,518
Other Salaries and Wages$9,702$320-$10,022
Insurance$7,544$179-$7,723
Fees for Services Accounting-$6,630-$6,630
Interest$4,688--$4,688
Other Expenses$4,665$21-$4,665
Payroll Taxes$3,606$958-$4,564
Depreciation Depletion$3,661--$3,661
Office Expenses-$1,595-$1,595
Advertising$80--$80
Total Functional Expenses$149,876$23,694$0$173,570
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$36,314
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of this return was provided to the governing body prior to its being filed”

Form 990, Page 6, Part VI, Line 19

“Page 6, sec c, line 19-all documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sumter Cemetery Association
EIN
57-0279510
Phone
8037758001
Address
P O BOX 241, SUMTER, SC 29151-0241

Signing Officer

Name
Diana Roof
Title
President
Phone
8037758001
Signed
2025-07-23

Organization Details

Principal Officer
Diana Roof
Formed
1857
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
8
Employees
3

Preparer

Firm
Shelly a Lundberg CPA
Address
2630B HARDEE CV, SUMTER, SC 29150
Preparer
Shelly a Lundberg
Phone
8034697300
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide affordable burials and perpetual care of cemetary”

Raw XML Appendix344 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt030920
IRS990/AccountsReceivableGrp/EOYAmt028030
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AFFORDABLE BURIALS AND PERPETUAL CARE
IRS990/AdvertisingGrp/ProgramServicesAmt080
IRS990/AdvertisingGrp/TotalAmt080
IRS990/AllOtherContributionsAmt04000
IRS990/AllOtherExpensesGrp/ProgramServicesAmt011518
IRS990/AllOtherExpensesGrp/TotalAmt011518
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08037758001
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 W OAKLAND AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SUMTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029150
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt015807
IRS990/CashNonInterestBearingGrp/EOYAmt014630
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012062
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt036186
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048248
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt048965
IRS990/CYOtherExpensesAmt0110736
IRS990/CYOtherRevenueAmt0274
IRS990/CYProgramServiceRevenueAmt0148034
IRS990/CYRevenuesLessExpensesAmt027703
IRS990/CYSalariesCompEmpBnftPaidAmt062834
IRS990/CYTotalExpensesAmt0173570
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0201273
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03661
IRS990/DepreciationDepletionGrp/TotalAmt03661
IRS990/Desc0TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETARY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01006474
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01013118
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0146215
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06630
IRS990/FeesForServicesAccountingGrp/TotalAmt06630
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0ELIZABETH BRITTON
IRS990/Form990PartVIISectionAGrp/PersonNm1LOGAN INGRAM
IRS990/Form990PartVIISectionAGrp/PersonNm2JACKIE OLSEN
IRS990/Form990PartVIISectionAGrp/PersonNm3JACK OSTEEN
IRS990/Form990PartVIISectionAGrp/PersonNm4ALAN THURMOND
IRS990/Form990PartVIISectionAGrp/PersonNm5GENE WESTON
IRS990/Form990PartVIISectionAGrp/PersonNm6SCOTT WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm7DIANA ROOF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01857
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt05491
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt05491
IRS990/GrossReceiptsAmt0201273
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0179
IRS990/InsuranceGrp/ProgramServicesAmt07544
IRS990/InsuranceGrp/TotalAmt07723
IRS990/InterestGrp/ProgramServicesAmt04688
IRS990/InterestGrp/TotalAmt04688
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt043474
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt043474
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01006474
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01013118
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0248250
IRS990/LandBldgEquipBasisNetGrp/BOYAmt047177
IRS990/LandBldgEquipBasisNetGrp/EOYAmt079728
IRS990/LandBldgEquipCostOrOtherBssAmt0327978
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETERY PROPERTIES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt019275
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt015159
IRS990/NetAssetsOrFundBalancesBOYAmt01108961
IRS990/NetAssetsOrFundBalancesEOYAmt01136664
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt05491
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05491
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0102487
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0123546
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01929
IRS990/OccupancyGrp/ProgramServicesAmt017359
IRS990/OccupancyGrp/TotalAmt019288
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01595
IRS990/OfficeExpensesGrp/TotalAmt01595
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt09220
IRS990/OtherExpensesGrp/Desc0CASUAL LABOR
IRS990/OtherExpensesGrp/Desc1BANK AND INVESTMENT FEES
IRS990/OtherExpensesGrp/Desc2PERPETUAL FEES
IRS990/OtherExpensesGrp/Desc3VETERANS MEMORIAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021
IRS990/OtherExpensesGrp/ProgramServicesAmt028951
IRS990/OtherExpensesGrp/ProgramServicesAmt112140
IRS990/OtherExpensesGrp/ProgramServicesAmt29776
IRS990/OtherExpensesGrp/ProgramServicesAmt34665
IRS990/OtherExpensesGrp/TotalAmt028951
IRS990/OtherExpensesGrp/TotalAmt112161
IRS990/OtherExpensesGrp/TotalAmt29776
IRS990/OtherExpensesGrp/TotalAmt34665
IRS990/OtherLiabilitiesGrp/BOYAmt026308
IRS990/OtherLiabilitiesGrp/EOYAmt036314
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0274
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0274
IRS990/OtherRevenueTotalAmt0274
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0320
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09702
IRS990/OtherSalariesAndWagesGrp/TotalAmt010022
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0958
IRS990/PayrollTaxesGrp/ProgramServicesAmt03606
IRS990/PayrollTaxesGrp/TotalAmt04564
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0316
IRS990/PrincipalOfficerNm0DIANA ROOF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE OPEN/CLOSING
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF LOTS
IRS990/ProgramServiceRevenueGrp/Desc2MONUMENT ERECTION
IRS990/ProgramServiceRevenueGrp/Desc3PERPETUAL CARE
IRS990/ProgramServiceRevenueGrp/Desc4MEMORIAL BRICK
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt096500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210659
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37605
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43195
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt096500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210659
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43195
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETARY
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03661
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053835
IRS990/PYInvestmentIncomeAmt043927
IRS990/PYOtherExpensesAmt0149150
IRS990/PYProgramServiceRevenueAmt0193288
IRS990/PYRevenuesLessExpensesAmt076387
IRS990/PYSalariesCompEmpBnftPaidAmt065513
IRS990/PYTotalExpensesAmt0214663
IRS990/PYTotalRevenueAmt0291050
IRS990/ReconcilationRevenueExpnssAmt027703
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt053850
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043411
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt03315
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03315
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036314
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03315
IRS990ScheduleD/TotalLiabilityAmt036314
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THIS RETURN WAS PROVIDED TO THE GOVERNING BODY PRIOR TO ITS BEING FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAGE 6, SEC C, LINE 19-ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0HURRICANE HELENE EXT 5125
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01154544
IRS990/TotalAssetsEOYAmt01188137
IRS990/TotalAssetsGrp/BOYAmt01154544
IRS990/TotalAssetsGrp/EOYAmt01188137
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04000
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023694
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149876
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173570
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045583
IRS990/TotalLiabilitiesEOYAmt051473
IRS990/TotalLiabilitiesGrp/BOYAmt045583
IRS990/TotalLiabilitiesGrp/EOYAmt051473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01108961
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01136664
IRS990/TotalOtherProgSrvcExpenseAmt03661
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt050
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt050
IRS990/TotalProgramServiceExpensesAmt0149876
IRS990/TotalProgramServiceRevenueAmt0148034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0197273
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201273
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01154544
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01188137
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0SUMTERCEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA ROOF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08037758001
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMTER CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SUMT
ReturnHeader/Filer/EIN0570279510
ReturnHeader/Filer/PhoneNum08037758001
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 241
ReturnHeader/Filer/USAddress/CityNm0SUMTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0291510241
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300945787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHELLY A LUNDBERG CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02630B HARDEE CV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUMTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029150
ReturnHeader/PreparerPersonGrp/PhoneNum08034697300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLY A LUNDBERG
ReturnHeader/ReturnTs02025-08-19T14:26:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.