Civic Intelligence

Elkton Cemetery 470001017

EIN 58-1613541 • 501(c)13 • Columbia, TN

Profile

CEMETERY CARE

P O Box 1148Columbia, TN 38402-1148

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-46%

Higher net margin than 14% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$1,390

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 23.7% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-1.6%

Faster asset growth than 29% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

104%

Faster revenue growth than 89% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$166,913

Down $2,714 (-1.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$166,913

Down $2,714 (-1.6%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin14th percentile

Revenue

Up

$5,863

Up $2,987 (+104%) from 2023

Expenses

Up

$8,577

Up $5,351 (+166%) from 2023

Net Income

Down

-$2,714

Down $2,364 (-675%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$200K$150K$100K$50K$0Assets 2011: $135,406Liabilities 2011: $02011Assets 2012: $135,408Liabilities 2012: $02012Assets 2013: $136,540Liabilities 2013: $02013Assets 2014: $161,113Liabilities 2014: $02014Assets 2015: $161,858Liabilities 2015: $0Net Assets 2015: $161,8582015Assets 2016: $163,869Liabilities 2016: $02016Assets 2017: $164,216Liabilities 2017: $02017Assets 2018: $166,025Liabilities 2018: $0Net Assets 2018: $166,0252018Assets 2019: $167,346Liabilities 2019: $0Net Assets 2019: $167,3462019Assets 2020: $170,459Liabilities 2020: $0Net Assets 2020: $170,4592020Assets 2021: $169,870Liabilities 2021: $0Net Assets 2021: $169,8702021Assets 2022: $169,974Liabilities 2022: $0Net Assets 2022: $169,9742022Assets 2023: $169,627Liabilities 2023: $0Net Assets 2023: $169,6272023Assets 2024: $166,913Liabilities 2024: $0Net Assets 2024: $166,9132024

Highlighted filing

2024

Assets$166,913
Liabilities$0
Net Assets$166,913
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$30K$20K$10K$0-$10KRevenue 2011: $6,039Expenses 2011: $2,568Net Income 2011: $3,4712011Revenue 2012: $2,668Expenses 2012: $2,666Net Income 2012: $22012Revenue 2013: $2,920Expenses 2013: $1,788Net Income 2013: $1,1322013Revenue 2014: $26,829Expenses 2014: $2,256Net Income 2014: $24,5732014Revenue 2015: $2,622Expenses 2015: $1,877Net Income 2015: $7452015Revenue 2016: $3,517Expenses 2016: $1,506Net Income 2016: $2,0112016Revenue 2017: $3,545Expenses 2017: $3,198Net Income 2017: $3472017Revenue 2018: $5,002Expenses 2018: $3,193Net Income 2018: $1,8092018Revenue 2019: $5,684Expenses 2019: $4,363Net Income 2019: $1,3212019Revenue 2020: $8,071Expenses 2020: $4,958Net Income 2020: $3,1132020Revenue 2021: $4,803Expenses 2021: $5,394Net Income 2021: -$5912021Revenue 2022: $2,861Expenses 2022: $2,758Net Income 2022: $1032022Revenue 2023: $2,876Expenses 2023: $3,226Net Income 2023: -$3502023Revenue 2024: $5,863Expenses 2024: $8,577Net Income 2024: -$2,7142024

Highlighted filing

2024

Revenue$5,863
Expenses$8,577
Net Income-$2,714
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$166,913
Liabilities
$0
Net assets
$166,913
Revenue
$5,863
Expenses
$8,577
Net income
-$2,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.06$0.09$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.03$0.03$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.03$0.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.05$0.05$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.08$0.05$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.06$0.04$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.05$0.03$0.02
2017Summary only. Only limited summary data is available for this year.$1.64$0.00$0.04$0.03$0.00
2016Summary only. Only limited summary data is available for this year.$1.64$0.00$0.04$0.02$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.03$0.02$0.01
2014Summary only. Only limited summary data is available for this year.$1.61$0.00$0.27$0.02$0.25
2013Summary only. Only limited summary data is available for this year.$1.37$0.00$0.03$0.02$0.01
2012Summary only. Only limited summary data is available for this year.$1.35$0.00$0.03$0.03$0.00
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$0.06$0.03$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 17, 2025
Return Version
2024v5.1
Gross Receipts
$22,537
Mission and Program Overview

Mission

CEMETERY CARE

Program Services

DescriptionGrantsExpenses
CEMETERY CARE$6,867$6,867
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Trustee-$1,390-$1,390
Filing and Contact Details

Filer

Filer Name
Elkton Cemetery 470001017
EIN
58-1613541
Phone
9313808230
Address
P O BOX 1148, COLUMBIA, TN 38402-1148

Signing Officer

Name
First Farmers Merchants Bank
Title
Trustee
Phone
9313808230
Signed
2025-04-17
Discuss with paid preparer
Yes

Preparer

Firm
Trust Processing Solutions
Address
P O BOX 894, MILFORD, OH 45150
Preparer
Doug Hart
Phone
5137748805
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Elkton cemetery assn 505 prospect elkton road prospect tn 38477 6867 0 0 0 0 0 0 0 0”

Raw XML Appendix103 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST FARMERS & MERCHANTS BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum09313808230
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1148
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0384021148
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0169627
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0166913
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt016674
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2714
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0320
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0169627
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0166913
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-898
IRS990EZ/GrantsAndSimilarAmountsPaidAmt06867
IRS990EZ/GrossReceiptsAmt022537
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt06221
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0169627
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0166913
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0169627
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0166913
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt0FIRST FARMERS & MERCHANTS BANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01390
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY CARE
IRS990EZ/ProgramServiceRevenueAmt0540
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY CARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt06867
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06867
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt01390
IRS990EZ/SaleOfAssetsGrossAmt015776
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt08577
IRS990EZ/TotalProgramServiceExpensesAmt06867
IRS990EZ/TotalRevenueAmt05863
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELKTON CEMETERY ASSN 505 PROSPECT ELKTON ROAD PROSPECT TN 38477 6867 0 0 0 0 0 0 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FIRST FARMERS MERCHANTS BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09313808230
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKTON CEMETERY 470001017
ReturnHeader/Filer/BusinessNameControlTxt0ELKT
ReturnHeader/Filer/EIN0581613541
ReturnHeader/Filer/PhoneNum09313808230
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1148
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0384021148
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010604131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TRUST PROCESSING SOLUTIONS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 894
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045150
ReturnHeader/PreparerPersonGrp/PhoneNum05137748805
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUG HART
ReturnHeader/ReturnTs02025-04-24T10:01:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.