Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Memorial Cemetery Incorporated
EIN 58-1713998 • 501(c)13 • Shawboro, NC
Profile
Operating a cemeterysales of inventory are sales of cemetery lots and grave openings/cremate revenue are related to organization's exempt purpose. No form 990-t is required.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.16x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 20.5% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Balance Sheet
Assets
Up$353,150
Up $34,579 (+11%) from 2023
Liabilities
Up$55,745
Up $3,460 (+6.6%) from 2023
Net Assets
Up$297,405
Up $31,119 (+12%) from 2023
Revenue
Up$44,795
Up $13,024 (+41%) from 2023
Expenses
Down$13,676
Down $939 (-6.4%) from 2023
Net Income
Up$31,119
Up $13,963 (+81%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $353,150
- Liabilities
- $55,745
- Net assets
- $297,405
- Revenue
- $44,795
- Expenses
- $13,676
- Net income
- $31,119
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 6, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $46,195
Mission and Program Overview
Mission
Operating a cemeterysales of inventory are sales of cemetery lots and is related to organization's exempt purpose. No form 990-t is required.
Operating a cemeterysales of inventory are sales of cemetery lots and grave openings/cremate revenue are related to organization's exempt purpose. No form 990-t is required.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| CEMETERY OPERATIONS | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELDON L MILLER III | Director | PT | $2,400 | - | $2,400 |
| ANN BELL | Director,Treasurer | PT | $1,500 | - | $1,500 |
| SHEILA TYLER | Director | - | $0 | - | - |
| BOBBY BELL | Director | - | $0 | - | - |
| JOYCE BREINER | Director,Secretary | - | $0 | - | - |
| HANK HARRELSON | Director | - | $0 | - | - |
| WALLY DAVIS | Director,Chairman | - | $0 | - | - |
| MIKE HALL | Director | - | $0 | - | - |
| KAY WHITE | Director | - | $0 | - | - |
| CHARLA CONNERS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Memorial Cemetery Incorporated
- EIN
- 58-1713998
- Phone
- 2524552884
- Address
- P O BOX 144, SHAWBORO, NC 27973
Signing Officer
- Name
- Ann Bell
- Title
- Director
- Phone
- 2524552884
- Signed
- 2025-05-06
Preparer
- Firm
- Catalfamo and Associate
- Address
- P O BOX 502, MOYOCK, NC 27958
- Preparer
- Peter Catalfamo
- Phone
- 2524356393
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: INTEREST INCOME. Amount: 11249.”
Form 990-EZ, Part I, Line 7 - Sales of Inventory
“Income: Gross Receipts: 33600. Returns and Allowances: 0. Less Cost of Goods Sold: 1400. Gross Profit: 32200. Cost of Goods Sold: Inventory at Beginning of Year: 38050. Merchandise Purchased: 0. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 36650. Cost of Goods Sold: 1400.”
Form 990-EZ, Part I, Line 8 - Other Revenue
“Description: GRAVE OPENINGS/CREMATE. Amount: 1346.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: INSURANCE. Amount: 222. Description: SECURITY AND OFFICE EXPENSES. Amount: 254. Description: LICENSE AND FEES, PENALTY AND INTEREST. Amount: 575. Total to Form 990-EZ, line 16: 1051.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: INVENTORY. Beg. of Year Amount: 38050. End of Year Amount: 36650.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: TRUST ACCOUNT. Beg. of Year Amount: 52020. End of Year Amount: 55480. Description: PAYROLL TAXES WITHHELD. Beg. of Year Amount: 265. End of Year Amount: 265.”
Raw XML Appendix161 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 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2524552884 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 144 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SHAWBORO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 27973 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 280521 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 316500 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 1400 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 31119 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1410 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 318571 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 353150 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 32200 |
| IRS990EZ/GrossReceiptsAmt | 0 | 46195 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 33600 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 11249 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 266286 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 297405 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 266286 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 297405 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 2400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 1500 |
| 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/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 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/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHEILA TYLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BOBBY BELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOYCE BREINER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELDON L MILLER III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | HANK HARRELSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | WALLY DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MIKE HALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | KAY WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | CHARLA CONNERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | ANN BELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR,SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR,CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR,TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 38050 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 36650 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1051 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1346 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATING A CEMETERYSALES OF INVENTORY ARE SALES OF CEMETERY LOTS AND GRAVE OPENINGS/CREMATE REVENUE ARE RELATED TO ORGANIZATION'S EXEMPT PURPOSE. NO FORM 990-T IS REQUIRED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CEMETERY OPERATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4015 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 52285 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 55745 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 13676 |
| IRS990EZ/TotalRevenueAmt | 0 | 44795 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: INTEREST INCOME. Amount: 11249. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Income: Gross Receipts: 33600. Returns and Allowances: 0. Less Cost of Goods Sold: 1400. Gross Profit: 32200. Cost of Goods Sold: Inventory at Beginning of Year: 38050. Merchandise Purchased: 0. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 36650. Cost of Goods Sold: 1400. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: GRAVE OPENINGS/CREMATE. Amount: 1346. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: INSURANCE. Amount: 222. Description: SECURITY AND OFFICE EXPENSES. Amount: 254. Description: LICENSE AND FEES, PENALTY AND INTEREST. Amount: 575. Total to Form 990-EZ, line 16: 1051. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: INVENTORY. Beg. of Year Amount: 38050. End of Year Amount: 36650. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description: TRUST ACCOUNT. Beg. of Year Amount: 52020. End of Year Amount: 55480. Description: PAYROLL TAXES WITHHELD. Beg. of Year Amount: 265. End of Year Amount: 265. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 7 - Sales of Inventory |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 8 - Other Revenue |
| 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 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANN BELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2524552884 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MEMORIAL CEMETERY INCORPORATED |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MEMO |
| ReturnHeader/Filer/EIN | 0 | 581713998 |
| ReturnHeader/Filer/PhoneNum | 0 | 2524552884 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 144 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SHAWBORO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 27973 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561382488 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CATALFAMO AND ASSOCIATE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 502 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MOYOCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 27958 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2524356393 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Peter Catalfamo |
| ReturnHeader/ReturnTs | 0 | 2025-05-08T07:23:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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