Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 58-0404440 • 501(c)13 • Macon, GA
Profile
Perpetual care cemetery. Operated for the benefit of present and future lot owners under the provisions of applicable georgia laws governing the ownership and operation of cemeteries.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$0
Down $1,722,035 (-100%) from 2023
Liabilities
Down$0
Down $251,566 (-100%) from 2023
Net Assets
Down$0
Down $1,470,469 (-100%) from 2023
Revenue
Down-$1,134,084
Down $1,581,460 (-353%) from 2023
Expenses
Down$97,837
Down $523,173 (-84%) from 2023
Net Income
Down-$1,231,921
Down $1,058,287 (-609%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Perpetual care cemetery. Operated for the benefit of present and future lot owners under the provisions of applicable georgia laws governing the ownership and operation of cemeteries.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $683,285 | - | - |
| Inventories for Sale or Use | $567,624 | - | - |
| Investments in Publicly Traded Securities | $398,512 | - | - |
| Accounts Receivable | $50,912 | - | - |
| Savings and Temporary Cash Investments | $15,840 | - | - |
| Prepaid Expenses and Deferred Charges | $5,862 | - | - |
| Total Assets | $1,722,035 | $0 | ▼ $1,722,035 |
| Liabilities | |||
| Deferred Revenue | $175,154 | - | - |
| Accounts Payable and Accrued Expenses | $65,485 | - | - |
| Other Liabilities | $10,927 | - | - |
| Total Liabilities | $251,566 | $0 | ▼ $251,566 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,470,469 | - | - |
| Total Net Assets Fund Balance | $1,470,469 | $0 | ▼ $1,470,469 |
| Total Liabilities and Net Assets / Fund Balance | $1,722,035 | $0 | ▼ $1,722,035 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan Gordon | President | FT | $16,533 | $496 | $17,029 |
| Name | Title |
|---|---|
| C Michael Ford | Chairman |
| Janet Walker | Vice Chair |
| Bert Maxwell Iii | Director |
| Eugene Dunwoody | Director |
| Jenny Rabun | Director |
| Peter Dennis | Director |
| Sam Hollis | Director |
| Virginia Buzzell | Director |
| William Slocumb | Secretary |
| Robert Hatcher | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $54,673 |
| Other Expenses | $43,164 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $32,684 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $17,029 |
| Depreciation Depletion | - | - | - | $11,083 |
| Insurance | - | - | - | $7,470 |
| Payroll Taxes | - | - | - | $3,700 |
| All Other Expenses | - | - | - | $3,220 |
| Fees for Services Accounting | - | - | - | $2,946 |
| Office Expenses | - | - | - | $2,640 |
| Other Expenses | - | - | - | $1,830 |
| Other Employee Benefits | - | - | - | $1,260 |
| Total Functional Expenses | $0 | $0 | $0 | $97,837 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 is reviewed by the president prior to submission. All board members have form 990 available to them for review.”
“The board of directors regularly and consistently monitors and enforces compliance with the conflicts of interest policy - any conflicts are reviewed by the board of directors.”
“SEE 15B”
“Annually the board of directors evaluates the compensation package of the president of the organization.”
“The information is available upon request of the governing board. The form 990 is available upon request as noted in part vi, section c, line 18.”
“.”
“Book / tax depreciation difference -44 from perpetual care trust 34,788 to historic riverside cemetery conserv -258,568 net deficit assumed by macon-bibb county -15,469 total -239,293”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 65485 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 50912 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PERPETUAL CARE CEMETERY. OPERATED FOR THE BENEFIT OF PRESENT AND FUTURE LOT OWNERS UNDER THE PROVISIONS OF APPLICABLE GEORGIA LAWS GOVERNING THE OWNERSHIP AND OPERATION OF CEMETERIES. |
| IRS990/AllOtherContributionsAmt | 0 | 280 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3220 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUSAN GORDON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4787425328 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 373 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MACON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31202 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 17029 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CostOfGoodsSoldAmt | 0 | 619751 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 280 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -665616 |
| IRS990/CYOtherExpensesAmt | 0 | 43164 |
| IRS990/CYOtherRevenueAmt | 0 | -502011 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 33263 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1231921 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 54673 |
| IRS990/CYTotalExpensesAmt | 0 | 97837 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -1134084 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 175154 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11083 |
| IRS990/Desc | 0 | PERPETUAL CARE CEMETERY. OPERATED FOR THE BENEFIT OF PRESENT AND FUTURE LOT OWNERS UNDER THE PROVISIONS OF APPLICABLE GEORGIA LAWS GOVERNING THE OWNERSHIP AND OPERATION OF CEMETERIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 86754 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2946 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 496 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | C MICHAEL FORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WILLIAM SLOCUMB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT HATCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JANET WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PETER DENNIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | EUGENE DUNWOODY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BERT MAXWELL III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SAM HOLLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JENNY RABUN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | VIRGINIA BUZZELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SUSAN GORDON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 16533 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1887 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -670468 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 156135 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 117740 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7470 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 567624 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4852 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4852 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 398512 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 683285 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 670468 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PERPETUAL CARE CEMETERY. OPERATED FOR THE BENEFIT OF PRESENT AND FUTURE LOT OWNERS UNDER THE PROVISIONS OF APPLICABLE GEORGIA LAWS GOVERNING THE OWNERSHIP AND OPERATION OF CEMETERIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1470469 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -670468 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -670468 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -502011 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -502011 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 745 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1470469 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2640 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -239293 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1260 |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7287 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3589 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3099 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1830 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10927 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 32684 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 3700 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5862 |
| IRS990/PrincipalOfficerNm | 0 | C MICHAEL FORD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29950 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3313 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 29950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3313 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | . |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 11083 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 19428 |
| IRS990/PYOtherExpensesAmt | 0 | 365474 |
| IRS990/PYOtherRevenueAmt | 0 | 247530 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 179918 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -173634 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 255536 |
| IRS990/PYTotalExpensesAmt | 0 | 621010 |
| IRS990/PYTotalRevenueAmt | 0 | 447376 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1231921 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 15840 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | TRANSFER - CONSERVANCY |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | SALE - MACON/BIBB CO |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2023-07-25 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 1 | 2023-07-25 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 203562569 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 1 | 463992371 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 258568 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 2300290 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 1 | N/A |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | NBV |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | NBV |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | HISTORIC RIVERSIDE CEMETERY |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 1 | MACONBIBB COUNTY |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | PO BOX 373 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 700 POPLAR STREET |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | MACON |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 1 | MACON |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | GA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 31202 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 1 | 31202 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PRESIDENT AND BOARD OF DIRECTORS WILL ASSUME THE SAME RESPONSIBILITIES UNDER THE HISTORIC RIVERSIDE CONSERVANCY. |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | ON JULY 25, 2023, MACON-BIBB COUNTY, A POLITICAL SUBDIVISION OF THE STATE OF GEORGIA, ASSUMED SUBSTANTIALLY ALL ASSETS AND LIABILITIES OF RIVERSIDE CEMETERY, INC. BASED ON THE SETTLEMENT AGREEMENT, CERTAIN ASSETS WERE TRANSFERRED TO HISTORIC RIVERSIDE CEMETERY CONSERVANCY, INC. (THE FUNDRAISING ARM OF THE CEMETERY). THE COSTS OF OPERATING AND MAINTIANING THE CEMETERY SIGNIFICANTLY OUTWEIGHED THE INCOME THAT THE CEMETERY WERE ABLE TO GENERATE THROUGH NORMAL OPERATIONAL MEANS, SUCH THAT THE CEMETERY ANTICIPATED EXHAUSTING ITS REMAINING ASSETS AND BECOMING INSOLVENT. MACON-BIBB COUNTY AGREED TO CONTRACT WITH THE CEMETERY AND THE CONSERVANCY TO ASSUME OWNERSHIP AND RESPONSIBILITY FOR RIVERSIDE CEMETERY, WHILE ALLOWING THE CONSERVANCY TO CONTINUE TO MANAGE AND OPERATE RIVERSIDE CEMETERY IN ACCORDANCE WITH THE TERMS OF THE SETTLEMENT AGREEMENT. THE CEMETERY HAS CONTINUED TO RENEW ITS REGISTRATION WITH THE GEORGIA SECRETARY OF STATE DUE TO THE FACT THAT THE ASSETS OF THE CEMETERY'S PERPETUAL CARE TRUST FUND WERE NOT LEGALLY TRANSFERRED TO MACON-BIBB COUNTY UNTIL JUNE 11, 2024. THE PERPETUAL CARE TRUST FUND IS A SEPARATE LEGAL ENTITY (ORGANIZED UNDER IRC SECTION 501C13) REQUIRED BY GEORGIA LAW. THE CEMETERY HAS BEEN EFFECTIVELY DISSOLVED SINCE JULY 25, 2023. THE FOLLOWING HAVE BEEN PROVIDED AS ATTACHMENTS TO THE RETURN: 1. BYLAWS 2. MEMORANDUM OF AGREEMENT BETWEEN MACON-BIBB COUNTY, RIVERSIDE CEMETERY AND HISTORIC RIVERSIDE CEMETERY CONSERVANCY, INC. 3. SETTLEMENT AGREEMENT 4. CLOSING STATEMENT AND SALE DOCUMENTS INCLUDING BILL OF SALE WITH EXHIBITS FOR ASSETS AND LIABILITIES ASSUMED BY MACON-BIBB COUNTY 5. RIVERSIDE CEMETERY BOARD MINUTES AUTHORIZING THE TRANSACTION WITH MACON-BIBB COUNTY |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE N, PART II, PAGE 2, LINE 2E |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE N |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS REVIEWED BY THE PRESIDENT PRIOR TO SUBMISSION. ALL BOARD MEMBERS HAVE FORM 990 AVAILABLE TO THEM FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY - ANY CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SEE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANNUALLY THE BOARD OF DIRECTORS EVALUATES THE COMPENSATION PACKAGE OF THE PRESIDENT OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE INFORMATION IS AVAILABLE UPON REQUEST OF THE GOVERNING BOARD. THE FORM 990 IS AVAILABLE UPON REQUEST AS NOTED IN PART VI, SECTION C, LINE 18. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOK / TAX DEPRECIATION DIFFERENCE -44 FROM PERPETUAL CARE TRUST 34,788 TO HISTORIC RIVERSIDE CEMETERY CONSERV -258,568 NET DEFICIT ASSUMED BY MACON-BIBB COUNTY -15,469 TOTAL -239,293 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | HISTORIC RIVERSIDE CEMETERY CONSERV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | RIVERSIDE CEMETERY INC BB&T-TRU |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 203562569 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 586037595 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C13 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | GA |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | TRUST |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1301 RIVERSIDE DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | MACON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | MACON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 31202 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 31202 |
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| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
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| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | HISTORIC RIVERSIDE CEMETERY CONSERVANCY ACTS AS THE FUNDRAISING ARM OF RIVERSIDE CEMTERY, INC. (THE ENTITY). AS SUCH, THE CONSERVANCY RECEIVES CONTRIBUTIONS FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES IN SUPPORT OF THE ENTITY. BB&T, AS TRUSTEE, HOLDS THE PERPETUAL CARE FUNDS OF THE ENTITY AS REQUIRED AND REGULATED BY THE STATE OF GEORGIA. MERRILL LYNCH, AS TRUSTEE, HOLDS BOARD DESIGNATED FUNDS FOR USE IN THE OPERATION OF THE ENTITY. THESE FUNDS ARE MANDATED AND DISBURSED ONLY BY BOARD DECREE. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 36976 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 71764 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | NBV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | BY REGULATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | BY REGULATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | HISTORIC RIVERSIDE CEMETERY CONSERV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | RIVERSIDE CEMETERY INC BB&T-TRUS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | RIVERSIDE CEMETERY INC BB&T-TRUS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | R |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | S |
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| IRS990ScheduleR/TransferToOtherOrgInd | 0 | true |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 280 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 97837 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 251566 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 251566 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1470469 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 496 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 11083 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 97837 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 33263 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 16533 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4852 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1139216 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | -1134084 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1722035 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 373 |
| IRS990/USAddress/CityNm | 0 | MACON |
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