Civic Intelligence

Avon Park Cemetary Association

EIN 59-0751585 • 501(c)13 • Avon Park, FL

Profile

Cemetery sales and maintenance

PO Box 27Avon Park, FL 33826-0027

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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 2024

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

3rd percentile

-113%

Higher net margin than 3% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$18,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 26.5% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

2nd percentile

-11%

Faster asset growth than 2% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

0.1%

Faster revenue growth than 40% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$604,282

Down $76,328 (-11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$604,282

Down $76,328 (-11%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin3rd percentile

Revenue

Up

$67,821

Up $72 (+0.1%) from 2023

Expenses

Up

$144,149

Up $3,954 (+2.8%) from 2023

Net Income

Down

-$76,328

Down $3,882 (-5.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$1.0M$500K$0Assets 2011: $100,465Liabilities 2011: $02011Assets 2012: $121,100Liabilities 2012: $3,929Net Assets 2012: $117,1712012Assets 2013: $107,761Liabilities 2013: $4,349Net Assets 2013: $103,4122013Assets 2014: $79,443Liabilities 2014: $5,249Net Assets 2014: $74,1942014Assets 2015: $84,004Liabilities 2015: $6,665Net Assets 2015: $77,3392015Assets 2016: $869,336Liabilities 2016: $1,132Net Assets 2016: $868,2042016Assets 2017: $846,686Liabilities 2017: $1,479Net Assets 2017: $845,2072017Assets 2018: $821,726Liabilities 2018: $778Net Assets 2018: $820,9482018Assets 2019: $774,721Liabilities 2019: $1,255Net Assets 2019: $773,4662019Assets 2021: $784,111Liabilities 2021: $0Net Assets 2021: $784,1112021Assets 2022: $753,056Liabilities 2022: $0Net Assets 2022: $753,0562022Assets 2023: $680,610Liabilities 2023: $0Net Assets 2023: $680,6102023Assets 2024: $604,282Liabilities 2024: $0Net Assets 2024: $604,2822024

Highlighted filing

2024

Assets$604,282
Liabilities$0
Net Assets$604,282
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$200K$100K$0-$100KRevenue 2011: $113,643Expenses 2011: $134,427Net Income 2011: -$20,7842011Revenue 2012: $93,277Expenses 2012: $96,352Net Income 2012: -$3,0752012Revenue 2013: $71,746Expenses 2013: $96,136Net Income 2013: -$24,3902013Revenue 2014: $68,046Expenses 2014: $96,364Net Income 2014: -$28,3182014Revenue 2015: $49,895Expenses 2015: $87,929Net Income 2015: -$38,0342015Revenue 2016: $58,002Expenses 2016: $75,351Net Income 2016: -$17,3492016Revenue 2017: $67,503Expenses 2017: $90,500Net Income 2017: -$22,9972017Revenue 2018: $60,254Expenses 2018: $85,214Net Income 2018: -$24,9602018Revenue 2019: $64,065Expenses 2019: $111,070Net Income 2019: -$47,0052019Revenue 2021: $104,419Expenses 2021: $107,512Net Income 2021: -$3,0932021Revenue 2022: $76,252Expenses 2022: $107,307Net Income 2022: -$31,0552022Revenue 2023: $67,749Expenses 2023: $140,195Net Income 2023: -$72,4462023Revenue 2024: $67,821Expenses 2024: $144,149Net Income 2024: -$76,3282024

Highlighted filing

2024

Revenue$67,821
Expenses$144,149
Net Income-$76,328
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$604,282
Liabilities
$0
Net assets
$604,282
Revenue
$67,821
Expenses
$144,149
Net income
-$76,328
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.04$0.00$6.04$0.68$1.44$0.76
2023Detailed filing. Detailed filing data is available for this year.$6.81$0.00$6.81$0.68$1.40$0.72
2022Detailed filing. Detailed filing data is available for this year.$7.53$0.00$7.53$0.76$1.07$0.31
2021Detailed filing. Detailed filing data is available for this year.$7.84$0.00$7.84$1.04$1.08$0.03
2019Summary only. Only limited summary data is available for this year.$7.75$0.01$7.73$0.64$1.11$0.47
2018Summary only. Only limited summary data is available for this year.$8.22$0.01$8.21$0.60$0.85$0.25
2017Summary only. Only limited summary data is available for this year.$8.47$0.01$8.45$0.68$0.91$0.23
2016Summary only. Only limited summary data is available for this year.$8.69$0.01$8.68$0.58$0.75$0.17
2015Summary only. Only limited summary data is available for this year.$0.84$0.07$0.77$0.50$0.88$0.38
2014Summary only. Only limited summary data is available for this year.$0.79$0.05$0.74$0.68$0.96$0.28
2013Summary only. Only limited summary data is available for this year.$1.08$0.04$1.03$0.72$0.96$0.24
2012Summary only. Only limited summary data is available for this year.$1.21$0.04$1.17$0.93$0.96$0.03
2011Summary only. Only limited summary data is available for this year.$1.00$0.00$1.14$1.34$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$67,821
Mission and Program Overview

Mission

Cemetery sales and maintenance

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$680,610$604,282▼ $76,328
Savings and Temporary Cash Investments$616,961$552,964▼ $63,997
Cash and Non-Interest-Bearing Accounts$63,649$51,318▼ $12,331
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$680,610$604,282▼ $76,328
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$680,610$604,282▼ $76,328
Total Liabilities and Net Assets / Fund Balance$680,610$604,282▼ $76,328
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald PolstonPresidentPT$18,000$18,000
Kandice BarkerDirectorPT$7,500$7,500
Krystal GarciaGroundskeeperPT$6,250$6,250

Board Members and Trustees

NameTitle
Randy JordanDirector
Re WardVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$67,700
Investment Income
$121
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-76,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,629
Salaries, Compensation, and Employee Benefits$35,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$75,609$0$0$75,609
Current Officers, Directors, Trustees, and Key Employees$31,750$0$0$31,750
Office Expenses$0$24,501$0$24,501
Insurance$0$6,701$0$6,701
Payroll Taxes$3,770$0$0$3,770
Fees for Services Accounting$0$685$0$685
Total Functional Expenses$111,129$32,950$0$144,149
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 15

“discussed at annual meeting to keep current with the market.”

Filing and Contact Details

Filer

Filer Name
Avon Park Cemetary Association
EIN
59-0751585
In Care Of
% DIANA MENEELY
Phone
8634532335
Address
PO BOX 27, AVON PARK, FL 33826-0027

Signing Officer

Name
Don Polston
Title
President
Signed
2025-05-07
Discuss with paid preparer
No

Organization Details

Formed
1990
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
10

Preparer

Firm
Geodev Financial Group Inc
Address
702 WEST MAIN STREET, AVON PARK, FL 33825
Preparer
Devon Donaldson
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0604282
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40

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