Civic Intelligence

St George Cemetery Perpetual Care Fund C/O First Natl Bank of Sc

EIN 57-6087235 • 501(c)13 • Summerville, SC

Pub. 78 Eligible

Profile

The organization's mission is the perpetual care for st. George cemetery.

PO Box 897Summerville, SC 29484

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

68th percentile

39%

Higher net margin than 68% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

67th percentile

6.1%

Faster asset growth than 67% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

11%

Faster revenue growth than 53% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$573,316

Up $33,158 (+6.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$573,316

Up $33,158 (+6.1%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin68th percentile

Revenue

Up

$85,667

Up $8,768 (+11%) from 2024

Expenses

Up

$52,509

Up $13,439 (+34%) from 2024

Net Income

Down

$33,158

Down $4,671 (-12%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$600K$400K$200K$0Assets 2021: $452,641Liabilities 2021: $0Net Assets 2021: $452,6412021Assets 2022: $468,397Liabilities 2022: $0Net Assets 2022: $468,3972022Assets 2023: $502,329Liabilities 2023: $0Net Assets 2023: $502,3292023Assets 2024: $540,158Liabilities 2024: $0Net Assets 2024: $540,1582024Assets 2025: $573,316Liabilities 2025: $0Net Assets 2025: $573,3162025

Highlighted filing

2025

Assets$573,316
Liabilities$0
Net Assets$573,316
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$100K$50K$0Revenue 2021: $30,950Expenses 2021: $22,055Net Income 2021: $8,8952021Revenue 2022: $32,617Expenses 2022: $16,861Net Income 2022: $15,7562022Revenue 2023: $50,838Expenses 2023: $16,906Net Income 2023: $33,9322023Revenue 2024: $76,899Expenses 2024: $39,070Net Income 2024: $37,8292024Revenue 2025: $85,667Expenses 2025: $52,509Net Income 2025: $33,1582025

Highlighted filing

2025

Revenue$85,667
Expenses$52,509
Net Income$33,158
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$573,316
Liabilities
$0
Net assets
$573,316
Revenue
$85,667
Expenses
$52,509
Net income
$33,158
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$0.86$0.53$0.33
2024Detailed filing. Detailed filing data is available for this year.$5.40$0.00$5.40$0.77$0.39$0.38
2023Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$0.51$0.17$0.34
2022Detailed filing. Detailed filing data is available for this year.$4.68$0.00$4.68$0.33$0.17$0.16
2021Detailed filing. Detailed filing data is available for this year.$4.53$0.00$4.53$0.31$0.22$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 25, 2026
Return Version
2025v4.0
Gross Receipts
$111,739
Mission and Program Overview

Mission

The organization's mission is the perpetual care for st. George cemetery.

General cemetary - ground maintenance

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$540,158$573,316▲ $33,158
Investments in Publicly Traded Securities$524,407$561,048▲ $36,641
Cash and Non-Interest-Bearing Accounts$15,751$12,268▼ $3,483
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$540,158$573,316▲ $33,158
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$540,158$573,316▲ $33,158
Total Liabilities and Net Assets / Fund Balance$540,158$573,316▲ $33,158
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Griff BuddinAvp-first National Bank
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$85,667
Other Revenue
$0
Change in Net Assets
$33,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$44,810-$44,810
Fees for Services Management-$7,249-$7,249
Fees for Services Accounting-$450-$450
Total Functional Expenses$0$52,509$0$52,509
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
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, Part VI, Section B, Line 11B

“Trustees review prior to efiling.”

Form 990, Part VI, Section C, Line 19

“St. George cemetery perpetual care fund trustees have appointed griff budding from first national bank of south carolina to make it's governing documents, conflict of interest policy, and financial statements and they are available to the public upon request.”

Form 990, Part VII, Section A, Page 7

“Form 990, part vii, section a, page 7: griff buddin, appointed by the trustees,is the signer of the tax return. The signee of the tax return has been listed as an officer. The trustees have elected not to disclose compensation for griff buddin.”

Filing and Contact Details

Filer

Filer Name
St George Cemetery Perpetual Care Fund
EIN
57-6087235
Phone
8438733310
Address
PO BOX 897, SUMMERVILLE, SC 29484

Signing Officer

Name
Griff Buddin
Title
Avp-first National Bank
Phone
8438733310
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Griff Buddin
Formed
1980
Legal Domicile
Sc
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Mcgregor & Company Llp
Address
1190 BOULEVARD STREET, ORANGEBURG, SC 29115-4353
Preparer
Lori B Salley
Phone
8035361015
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Transfer from truist to fnbsc: program service expenses 0. Management and general expenses 29,810. Fundraising expenses 0. Total expenses 29,810. Transfer to corp: program service expenses 0. Management and general expenses 10,000. Fundraising expenses 0. Total expenses 10,000. Transfer for purchase of cemetary: program service expenses 0. Management and general expenses 5,000. Fundraising expenses 0. Total expenses 5,000.”

Raw XML Appendix240 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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IRS990/ActivityOrMissionDesc0GENERAL CEMETARY - GROUND MAINTENANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES REVIEW PRIOR TO EFILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ST. GEORGE CEMETERY PERPETUAL CARE FUND TRUSTEES HAVE APPOINTED GRIFF BUDDING FROM FIRST NATIONAL BANK OF SOUTH CAROLINA TO MAKE IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AND THEY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VII, SECTION A, PAGE 7: GRIFF BUDDIN, APPOINTED BY THE TRUSTEES,IS THE SIGNER OF THE TAX RETURN. THE SIGNEE OF THE TAX RETURN HAS BEEN LISTED AS AN OFFICER. THE TRUSTEES HAVE ELECTED NOT TO DISCLOSE COMPENSATION FOR GRIFF BUDDIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER FROM TRUIST TO FNBSC: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,810. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,810. TRANSFER TO CORP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,000. TRANSFER FOR PURCHASE OF CEMETARY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02026-03-30T16:45:29-05:00
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ReturnHeader/TaxPeriodEndDt02025-12-31
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